Moskowitz Corporation has provided the following data for its two most recent years of operation: 91 Selling price per unit Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials 13 Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year $480,000 selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year s 84,000 Year 1 Year 2 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 3,000 12,000 10,000 9,000 10,000 3,000 3,000 The unit product cost under variable costing in Year 1 is closest to