The following data was prepared by the Sandhill Company. Total Variable Fixed Sales price $23/unit Direct materials used $93,350 Direct labor $93,000 Manufacturing overhead $105,260 $13,680 $91,580 Selling and administrative expense $21,400 $12,500 $8,900 Units manufactured 24.100 units Beginning Finished Goods Inventory 20,300 units Ending Finished Goods Inventory 8,000 units (a) Under absorption costing, what is the unit product cost? (Round answer to 2 decimal places, eg. 15.25.) Unit product cost $