Pavelko Corporation has provided the following data for its two most recent years of operation: Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials $ $ 13 Direct labor 5 Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: Variable selling and administrative $ 5 $90,000 $ expense per unit sold Fixed selling and administrative expense $61.000 per year Year 1 Year 2 0 1,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 10,000 9,000 9,000 8,000 1,000 2,000 The unit product cost under variable costing in Year 2 is closest to