The unit product under variable costing in year 2

Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials A to to W Direct labor Variable manufacturing overhead UT UT Fixed manufacturing overhead per year $90 , 000 Selling and administrative expenses: Variable selling and administrative expense per unit sold $ 6 Fixed selling and administrative expense per year $61, 000 Year 1 Year 2 Units in beginning inventory 0 1,000 Units produced during the year 10, 000 9,000 Units sold during the year 9, 000 8,000 Units in ending inventory 1 , 000 2, 000 The unit product cost under variable costing in Year 2 is closest to