During 2000, Jackson, Inc. produced 10,000 units of Zippy. Costs incurred by Jackson during 2000 were as follows: Direct materials, $10,000; Direct labour, $20,000; Variable manufacturing overhead, $5,000; Variable selling and general, $3,000; Fixed manufacturing overhead, $9,000; Fixed selling and general, $4,000; Total, $51,000. Under absorption costing, any unsold units of Zippy would be carried in the inventory account at a unit cost of: