Walsh Corporation has provided the following data for its two most recent years of operation: Selling price per unit $ 53 Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials $ 13 Direct labor $ 6 Variable manufacturing overhead Fixed manufacturing overhead per year $ 63,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold $ 4 Fixed selling and administrative expense per year $ 71,000 Year 1 Units in beginning inventory 0 Units produced 9,000 Units sold 6,000 Year 2 3,000 7,000 7,000 Year 1 Units in beginning inventory 0 Units produced 9,000 Units sold 6,000 Units in ending inventory 3,000 Year 2 3,000 7,000 7,000 3,0000 The unit product cost under absorption costing in Year 2 is closest to: Select one: o a. $24.00 b. $37.00 o c. $9.00 od. $33.00