Neef 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:
Fast Food Franchise
A business model allowing individuals or entities to operate a fast-food outlet of a larger chain, sharing branding, products, and operational guidelines.
Geographical Structures
Geographical structures group together people and jobs performed in the same location.
International Operations
The business activities and processes that a company conducts outside its home country, including production, marketing, and sales activities.
Specific Cultures
Cultural groups defined by detailed and particular attributes, values, and behaviors distinct to them.
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