Company XYZ produced and sold $1,000 units. The total direct materials cost was $1,000, the direct labor cost was $27,000, the manufacturing overhead cost was $5,000. The variable selling and administrative cost was $15,000 while the fixed selling and administrative expenses was $3,000. How much is the unit product cost in ($)? Select one: O a. 51. O b. 28 O c. None of the given answers O d. 48 O e. 33