Bryans Corporation has provided the following data for its two most recent years of operation: Selling price per unit Manufacturing costs: S 53 Variable manufacturing cost per unit produced: Direct materials s13 Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year $63,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year S71,000 Year Year 2 0 3,000 Units produced during the year 9,000 7,000 6,000 7000 3,000 3,0000 Units in beginning inventory Units sold during the year Units in ending inventory unit product cost under absorption costing in Year 2 is closest to: