Lenart Corporation has provided the following data for its two most recent years of operation: Manufacturing costs: Variable manufacturing cost per unit produced: 39 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: A A A LA $ $ 13 $ 64 6 $70,000 Variable selling and administrative expense per unit sold $ 6 Fixed selling and administrative expense per year $83,000 Units in beginning inventory Units sold during the year Units in ending inventory Year 1 Year 2 0 1,000 Units produced during the year 10,000 7,000 9,000 6,000 1,000 2,000 The unit product cost under variable costing in Year 1 is closest to: