Walsh Company produces a single product. Last year, the company manufactured 25,000 units and sold 22,000 units. Production costs were as follows: Direct Material $100,000 Direct Labor. $ 75,000 Variable Manufacturing overhead. $. 50,000 Fixed manufacturing overhead. $ 75,000 Sales totaled $440,000, variable selling and administrative expenses were $110,000, and fixed selling and administrative expenses were $45,000. There was no beginning inventory. Assume that direct labor is a variable cost. Under absorption costing, the unit product cost would be: O $12.00 O $13.40 O $9.00 O .$14.00