Wolanski Corporation has provided the following data for its most recent year of operations:

Selling price per unit	$	48
Manufacturing costs:
Variable manufacturing cost per unit produced:
Direct materials	$	11
Direct labor	$	5
Variable manufacturing overhead	$	5
Fixed manufacturing overhead per year	$	110,000
Selling and administrative expenses:
Variable selling and administrative expense per unit sold	$	4
Fixed selling and administrative expense per year	$	71,000

Units in beginning inventory		0
Units produced during the year		11,000
Units sold during the year		8,000
Units in ending inventory		3,000

The unit product cost under absorption costing is closest to