Just need the answer.

Neef Corporation has provided the following data for its two most recent years of operation: Selling price per unit Manufacturing costs 84 Variable manufacturing cost per unit produced: Direct materials 12 Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year $432,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year 61,000 ear Units in beginning inventory Units produced during the year 12,000 Units sold during the year Units in ending inventory 0 3,000 9,000 9,000 10,000 3,000 2,000 The unit product cost under variable costing in Year 1 is closest to Multiple Choice $21.00 $5700 $62.00 $26.00