Pavelko Corporation has provided the following data for its two most recent years of operation: 
The unit product cost under variable costing in Year 2 is closest to:
Definitions:
Perfect Square Trinomial
A polynomial of the form \(a^2 + 2ab + b^2\) or \(a^2 - 2ab + b^2\), where the square of the first term plus/minus twice the product of the first and second term plus the square of the second term.
Real Solutions
The solutions of an equation that result in real numbers.
Complex Solutions
Solutions to equations that include imaginary numbers, indicating values that cannot be found on the real number line.
Time
The indefinite continued progress of existence and events in the past, present, and future regarded as a whole.
Q23: Crowson Corporation uses a job-order costing system
Q73: Janos Corporation, which has only one product,
Q76: McGraw Company uses 5,000 units of
Q104: Diehl Corporation uses an activity-based costing system
Q146: Morataya Corporation has two manufacturing departments--Machining and
Q171: Bruce Corporation makes four products in a
Q172: Helmers Corporation manufactures a single product. Variable
Q176: Koff Corporation has two divisions: Garden Division
Q212: Rovinsky Corporation, a company that produces and
Q268: Last year, Tinklenberg Corporation's variable costing net