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

Selling price per unit $ $84$

Manufacturing costs:

Variable manufacturing cost per unit produced:

Direct materials $ $12$

Direct labor $ $5$

Variable manufacturing overhead $ $4$

Fixed manufacturing overhead per year $ $432,000$

Selling and administrative expenses:

Variable selling and administrative expense per unit sold $ $5$

Fixed selling and administrative expense per year $ $61,000$

Year $1$ Year $2$

Units in beginning inventory $03,000$

Units produced during the year $12,0009,000$

Units sold during the year $9,00010,000$

Units in ending inventory $3,0002,000$

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