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

4. Neef Corporation has provided the following data for its two most recent years of operation: 5 points $ 84 Selling price per unit Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $ 12 4 $ 432,000 S 61,000 Year 1 Year 2 Units in beginning inventory Units produced Units sold Units in ending inventory 0 3,000 12,000 9,000 9,000 10,000 3,000 2,0000 What is the unit product cost under absorption costing in Year 1