Plummer Corporation has provided the following data for its two most recent years of operation $ 44 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 $63,000 $66,000 Year Year 2 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 9,000 7,000 2,000 2,000 7,000 8,000 1,000 The unit product cost under absorption costing in Year 2 is closest to