Bryans 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 $ 5 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 Year 2 Units in beginning inventory 0 3,000 Units produced during the year 9,000 7,000 Units sold during the year 6,000 7,000 Units in ending inventory 3,000 3,000 The unit product cost under absorption costing in Year 2 is closest to: $9.00 $37.00 $33.00 $24.00