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Bryans Corporation has provided the following data for its two most recent years of operation: $ 53 Selling price per unit Manufacturing costs: Variable manufacturing cost per unit produced: $ 13 Direct materials Direct labor 5 Variable manufacturing overhead Fixed manufacturing overhead per year $63,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $71,000 Year Year 2 Units in beginning inventory 0 3,000 Units produced during the year 9,000 7,000 6,000 7,000 3,000 3,0000 Units sold during the year Units in ending inventory The unit product cost under absorption costing in Year 2 is closest to