The table below shows data from the two most recent years of operation for the Bregman Corporation. 53 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 $ 13 $ 6 $ 5 $63,000 tA tA tA $ 4 $71,000 Year 1 Units in beginning inventory Units produced during the year Units sold during the year Units in ending inventory 9,000 6,000 3,000 Year 2 3,000 7,000 7,000 3, The unit product cost under absorption ing in Year 1 is closest to: Multiple Choice $35.00 $31.00