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 $ 71,000 Year 1 Units in beginning inventory 0 Units produced during the year 9,000 Units sold during the year 6,000 Units in ending inventory 3,000

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

Group of answer choices

$35.00

$31.00

$24.00

$28.00