Bryans Corporation has provided the following data for its two most recent years of operation: Selling price per unit Manufacturing costs: $ 53 Variable manufacturing cost per unit produced: Direct materials s 13 Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year $63,800 selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $71,800 Year 2 Year 03,000 7,000 6,000 7,0a0 3,000 3,eeee Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 9,000 The unit product cost uncer variable costing in Year 1 is closest to