Using the following data, the unit product cost under absorption costing is: Units produced 1,000 Direct materials $ 6.20 Direct labor $ 10.20 Fixed manufacturing overhead $ 6,200 Variable manufacturing overhead $ 6.20 Fixed selling and administrative $ 2,200 Variable selling and administrative $ 2.20 (Round your answer to 2 decimal places.)

$28.80

$24.80

$31.00

$22.60