The following data was prepared by the Sunland Company Total Variable Fixed Sales price $24/unit Direct materials used $ 94,050 $ 96,000 $ 108,640 $ 13,260 $ 95,380 $ 23,500 $ 13,900 59,600 Direct labor Manufacturing overhead Selling and administrative expense Units manufactured Beginning Finished Goods Inventory Ending Finished Goods Inventory 25.100 units 20,600 units 8,000 units (a) Under absorption costing what is the unit product cost? (Round answer to 2 decimal places, es 15.25) Unit product cost