Plummer 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:
Visual Impairment
A condition characterized by reduced ability to see to a degree that causes problems not fixable by usual means, such as glasses.
Accessibility
Refers to the design of products, devices, services, or environments for people who experience disabilities.
Compatibility
The ability of a device, application, or system to work or operate together without conflict or error with another.
Spelling and Grammar
The correctness of words and sentence structure in written content, often checked by software tools.
Q17: Kern Corporation produces a single product. Selected
Q22: A major advantage of the high-low method
Q96: Neelon Corporation has two divisions: Southern Division
Q107: Weldon Corporation has provided the following data
Q132: Dallavalle Corporation manufactures and sells one product.
Q160: Riedell Corporation is conducting a time-driven activity-based
Q177: Mcdale Incorporated produces and sells two products.
Q288: The following data have been provided by
Q340: Monfort Corporation is conducting a time-driven activity-based
Q360: Boiser Corporation is conducting a time-driven activity-based