uaicte Company sold 75,000 units of their only product during the year, while they produced 82,000 units. Their cost structure was: Variable Manufacturing Cost per unit: $25 Variable Selling and Administrative cost per unit: $13 Fixed Manufacturing Cost, Total: $2,147,000 Fixed Selling and Administrative Costs, Total: $1,151,000 The sales price was $122 and this was their first year of operations. Using absorption costing, the product cost per unit is?