Walsh Corporation has provided the following data for its most recent year of operation Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year s 156.000 Selling and administrative expenses: Variable selling and administrative expense per unit sold S 5 Fixed selling and administrative expense per year S 81.000 Unlts in beginning inventory Units produced during the year 12,000 Units sold during the year 11,000 Units in ending inventory - 1.000 The unit produet cost under abrorption cesting a co to Select one b $2100 $1 2.00 0