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

$ 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 $ 5 $ 4 $432,000 $ 5 $ 61,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory Year 1 Year 2 0 3,000 12,000 9,000 9,000 10,000 3,000 2,000 The unit product cost under absorption costing in Year 1 is closest to: Multiple Choice $57.00 O O $36.00 O $62.00 $21.00