The following data was prepared by the Cullumber Company. Total Variable Fixed Sales price $20/unit Direct materials used $95,850 Direct labor $95,000 Manufacturing overhead $133,600 $13,900 $119,700 Selling and administrative expense $22,900 $13,500 $9,400 Units manufactured 31,500 units Beginning Finished Goods Inventory 20,500 units Ending Finished Goods Inventory 8,000 units (a) Under absorption costing, what is the unit product cost? (Round answer to 2 decimal places, e.g. 15.25.) Unit product cost $