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:
Performance Evaluation
The systematic assessment of an individual's work performance, typically conducted periodically to determine areas of strength and areas needing improvement.
Project Staff
Individuals assigned to work on a specific project, contributing their expertise and skills towards achieving the project's objectives.
Attitude Object
A target of an individual's attitudes, which can be anything a person has an opinion or belief about, such as a physical object, a concept, or a person.
Physiological Experiences
Bodily sensations and responses associated with emotions and feelings.
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