Company XYZ produced and sold $1,000 units. The total direct materials cost was $1,000, the direct labor cost was $18,000, the manufacturing overhead cost was $5,000. The variable selling and administrative cost was $12,000 while the fixed selling and administrative expenses was $3,000. How much is the unit product cost in ($)? Select one: a. 39 b. 24 C. 19 d. None of the given answers