Company XYZ produced and sold $1,000 units. The total direct materials cost was $1,000, the direct labor cost was $6,000, the manufacturing overhead cost was $5,000. The variable selling and administrative cost was $8,000 while the fixed selling and administrative expenses was $3,000. How much is the unit product cost in ($)? Select one: a. 12 Ob. 201 c. None of the given answers d. 7 e. 23