Wolanski Corporation has provided the following data for its most recent year of operations: $ 48 Selling price per unit Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $ 11 $ 5 $ 5 $110,000 $ 4 $71,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 11,000 8,000 3,000 The unit product cost under absorption costing is closest to: ***** Wolanski Corporation has provided the following data for its most recent year of operations: $ 48 Selling price per unit Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year $ 11 $ 5 $ 5 $110,000 $ 4 $71,000 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 0 11,000 8,000 3,000 The unit product cost under absorption costing is closest to: *****