Foggs Corporation has provided the following data for its two most recent years of operation: 
The unit product cost under absorption costing in Year 2 is closest to:
Definitions:
Autarky
This is a situation where a country or region is self-sufficient and does not engage in international trade with other countries.
Employee Retirement Income Security Act
A federal law that sets minimum standards for most voluntarily established retirement and health plans in private industry to provide protection for individuals in these plans.
Vesting Rights
Are guaranteed rights to receive pension benefits.
Pension Plans
Retirement savings plans offered by employers, providing employees with a specific monthly income upon retirement.
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