Company XYZ produced and sold $1,000 units. The total direct materials cost was $1,000, the direct labor cost was $24,000, the manufacturing overhead cost was $5,000. The variable selling and administrative cost was $14,000 while the fixed selling and administrative expenses was $3,000. How much is the unit product cost in ($)? Select one: Oa. 44 Ob. 25 Oc. None of the given answers O d. 30 e. 47