Units in beginning inventory -0- Units produced 8,000 Units sold 6,000 Variable costs per unit: Manufacturing $15 Selling and administrative $5 Fixed costs, in total: Manufacturing $24,000 Selling and...

Units in beginning inventory      -0-
Units produced                         8,000
Units sold                                  6,000

Variable costs per unit:
            Manufacturing                          $15
            Selling and administrative        $5

Fixed costs, in total:
             Manufacturing                         $24,000
             Selling and administrative       $16,000

What is the unit product cost under absorption costing?