Bryans Corporation has provided the following data for its two most recent years of operation:

Selling price per unit$53Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials$13Direct labor$6Variable manufacturing overhead$5Fixed manufacturing overhead per year$63,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold$4Fixed selling and administrative expense per year$71,000

Year 1 Year 2Units in beginning inventory0 3,000Units produced9,000 7,000Units sold6,000 7,000Units in ending inventory3,000 3,0000

The unit product cost under variable costing in year 1 is closest to:

Multiple choice.

$35.00

$24.00

$31.00

$28.00