uns resporise estion 3 Bryans Corporation has provided the following data for its two most recent years of operation: Selling price per unit Manufacturing costs $ 53 s 13 63,000 Variable ranufacturing cost per unit produced: Direct naterials Direct labor Variable manufacturing overhead Pixed nanufacturing overhead per year Selling and administrative expenses: Variable selling and administrative expense per unit sold Pixed selling and adminiatrative expense per year $71,000 Units in beginning inventory Onits produced Units sold Units in ending inventory 0 3,000 9,0007,000 6,0007,000 3,000 3,0000 The unit product cost under absorption costing in Year 2 is closest to: $33.00 $9.00 $24.00 $37.00 SC FA 2 4