Corporation has provided the following data for its two most recent years of operation:

Selling price per unit	$	84
Manufacturing costs:
Variable manufacturing cost per unit produced:
Direct materials	$	12
Direct labor	$	5
Variable manufacturing overhead	$	4
Fixed manufacturing overhead per year	$	432,000
Selling and administrative expenses:
Variable selling and administrative expense per unit sold	$	5
Fixed selling and administrative expense per year	$	61,000

	Year 1		Year 2
Units in beginning inventory	0		3,000
Units produced	12,000		9,000
Units sold	9,000		10,000
Units in ending inventory	3,000		2,0000

The unit product cost under absorption costing in Year 2 is closest to: