Question8 Neef Corporation has provided the following data for its two most recent years of operation Selling price per unit Manufacturing costas S 84 Variable manufacturing cost per unit produceds Direct materials Direct labor Variable manufacturing overhead $ 12 432,000 Pixed manufacturing overhead per year Selling and administrative expenses: administrative expense per unit sold Fixed selling and administrative expense per year s 61,000 Units in beginning inventory Units produced Unite sold Unita in ending inventory Year 1 Year 2 03,000 12,000 9,000 9,00010,000 3,000 2,0000 The unit product cost under variable costing in Year 1 is closest to: $21.00 $57.00 $62.00 , $26.00