Lenart Corporation has provided the following data for its two most recent years of operation Manufacturing costs: Variable manufacturing cost per unit produced Direct materials $13 Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year 4 $70,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year 6 $83,000 Year 1 Year 2 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 1,000 19,000 7,000 9,000 6,000 1,000 2,000 The unit product cost under variable costing in Year 1 is closest to Multiple Choice $30.00 O $56 36.00 $29.00 $23.00