Erie Company manufactures a single product. Assume the following data for the year just completed: Variable costs per unit: Manufacturing $6 Selling and administrative $10 Fixed costs in total Manufacturing $66,200 Selling and administrative $82,200 There were no units in inventory at the beginning of the year. During the year, 30,000 units were produced, and 25,000 units were sold. Each unit sells for $35. Under absorption costing, what was the unit product cost? (Do not round intermediate calculations and round your final answer to nearest two decimal places). Group of answer choices $8.00 $8.21 $13.00 $17.75