Bryans Corporation has provided the following data for its two most recent years of operation: Selling price per unit $53 Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials $ 13 Direct labor $6 Variable manufacturing overhead $5 Fixed manufacturing overhead per year $63,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold $ 4 Fixed selling and administrative expense per year Year 1 Year 2 Units in beginning inventory 0 3,000 Units produced during the year 9,000 7,000 Units sold during the year 6.000 7,000 Units in ending inventory 3,000 3,000 The unit product cost under absorption costing in Year 2 is closest to: $71,000 $37.00 $24.00 $9.00 $33.00