Pavelko Corporation has provided the following data for its two most recent years of operation: 10 Manufacturing costs: Variable manufacturing cost per unit produced: 13 Direct materials $ Direct labor 5 Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: Variable selling and administrative expense 5 $90,000 6 per unit sold Fixed selling and administrative expense per $61,000 year Year 1 Year 2 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory e 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 $38.00 $32.00 $29.00