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 5 Fixed manufacturing overhead per $90,000 year Selling and administrative expenses: Variable selling and administrative S 6 expense per unit sold Fixed selling and administrative $61,000 expense per year Year 1 Year 2 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 1,000 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 Multiple Choice $23.00 $29.00 $32.00 $38.00