The following data was prepared by the Waco Wagon Company. Total Variable Fixed Sales price $20/unit Direct materials used $90,000 Direct labor $99,000 Manufacturing overhead $90,000 $9,000 $81,000 Selling and administrative expense $23,000 $14,000 $9,000 Units manufactured 18,000 units Beginning Finished Goods Inventory 20,000 units Ending Finished Goods Inventory 24,000 units Collapse question part (a) Under absorption costing, what is the unit product cost?