What is the Unit product cost variable costing in Year 1 is closest to?

Plummer Corporation has provided the following data for its two most recent years of operation: Selling price per unit Manufacturing costs: $44 Variable manufacturing cost per unit produced: Direct materials Direct Iabor 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 $66,000 Units in beginning inventory Units produced during the year 9,e00 7,000e Units sold during the year Units in ending inventory e 2,000 7,000 8,000 2,000 1,e00 The unit product cost under variable costing in Year 1 is closest to