Neef 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:
Goods In Transit
Items that have been shipped by a seller but not yet received by the buyer, existing in a limbo state on the balance sheet until delivery.
Q31: Weisgarber Corporation is conducting a time-driven activity-based
Q156: Supply costs at Coulthard Corporation's chain of
Q157: Torello Corporation manufactures two products: Product H95V
Q166: Caruso Incorporated, which produces a single product,
Q179: Labadie Corporation manufactures and sells one product.
Q198: Janos Corporation, which has only one product,
Q208: Sjostrom Corporation has provided the following contribution
Q247: Raycroft Corporation is conducting a time-driven activity-based
Q345: Bartucci Corporation is conducting a time-driven activity-based
Q379: Gabuat Corporation, which has only one product,