Moskowitz Corporation has provided the following data for its two most recent years of operation: 
The unit product cost under variable costing in Year 1 is closest to:
Definitions:
Mortgage
A loan specifically used to purchase real estate, where the property itself serves as collateral until the loan is repaid.
Closing Costs
Costs that are paid at closing that include origination fees, attorney fees, points, prepaid interest, transfer tax, and title insurance.
Exponential Regression
A statistical method used for modeling the relationship between a dependent variable and an exponential function of an independent variable.
Rent Increases
The upward adjustment in rental charges, typically on an annual basis or at the renewal of a lease agreement.
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