The following data was prepared by the Crane Company Variable Fixed Sales price Direct materials used Direct labor Manufacturing overhead Selling and administrative expense Units manufactured Beginning Finished Goods Inventory Ending Finished Goods Inventory Total $21/unit $96,150 $96.000 $106,690 $20,300 24.100 units 20.200 units 8,000 units $15.110 $91.580 $12.300 $8,500 (a) Under absorption costing, what is the unit product cost? (Round answer to 2 decimal places, e.$. 15.25.) Unit product cost $ e Textbook and Media