Company XYZ produced and sold $1,000 units. The total direct materials cost was $1,000, the direct labor cost was $15,000, the manufacturing overhead cost was $5,000. The variable selling and administrative cost was $11,000 while the fixed selling and administrative expenses was $3,000. How much is the unit product cost in ($)? Select one: a. 21 b. 35 c. None of the given answers d. 16 e. 321