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

Selling price per unit	$	91
Manufacturing costs:
Variable manufacturing cost per unit produced:
Direct materials	$	13
Direct labor	$	7
Variable manufacturing overhead	$	3
Fixed manufacturing overhead per year	$	480,000
Selling and administrative expenses:
Variable selling and administrative expense per unit sold	$	6
Fixed selling and administrative expense per year	$	84,000

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

The unit product cost under variable costing in Year 1 is closest to:

		$23.00
		$69.00
		$63.00
		$29.00