Pavelko Corporation has provided the following data for its two most recent years of operation: 
The unit product cost under absorption costing in Year 1 is closest to:
Definitions:
Liverworts
Simple, non-vascular plants belonging to the division Marchantiophyta, found in moist, shady environments and playing roles in ecosystems as pioneer species.
Sago Palms
Tropical plants of the genus Cycas, known for their large compound leaves and the production of sago, a starch extracted from their trunks.
Tree Ferns
Ancient group of plants with large leaves and a trunk resembling a tree, thriving mostly in tropical and subtropical regions.
Cycads
Slow-growing, palm-like plants from the order Cycadales, known for their large compound leaves and production of cones.
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