Smidt 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:
Work Conditions
The environment in which an employee works, including factors such as safety, hours, physical demands, and stress levels.
Trust
The confidence a person or group has in the reliability, integrity, and ability of another, which is fundamental in both personal relationships and organizational dynamics.
Continuous Monitoring
The practice of consistently observing and evaluating a system or process to ensure it operates at desired performance levels over time.
Situational Interviews
Interview technique involving questions about how the applicant would handle hypothetical work-related situations, assessing problem-solving and decision-making skills.
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