The following information pertains to ABC Corporation:

Fixed manufacturing overhead in beginning inventory

$40,000

Fixed manufacturing overhead in ending inventory

$20,000

Variable manufacturing costs in beginning inventory

$50,000

Variable manufacturing costs in ending inventory

$25,000

Selling price per unit

$95

Fixed manufacturing costs per unit

$20

Variable selling and administrative cost per unit

$4

Fixed selling and administrative costs

$16,000

Units in beginning finished goods inventory

2,000

Units produced

10,000

Units sold

11,000

What is the product cost per unit of ending inventory for external reporting?

Question 13 options:

$20

$45

$49

$25