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:
Panic Disorder
An anxiety disorder characterized by recurrent unexpected panic attacks and persistent concern or behavior changes related to the attacks.
Evidence-Based Practice
A decision-making process that integrates the best available research, clinical expertise, and patient values and preferences.
Infection Rates
The frequency at which infections occur in a given population or setting, often used as a measure of healthcare quality.
Quality Improvement
A systematic, formal approach to the analysis of practice performance and efforts to improve it.
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