Smidt 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:
Justification of Effort
A phenomenon where individuals assign greater value to outcomes they have put effort into achieving.
Psychoanalysis
A theory of personality and a method of psychotherapy, originally formulated by Sigmund Freud, that emphasizes unconscious motives and conflicts.
Self-acceptance
The recognition and acceptance of one's own strengths and weaknesses, leading to a positive self-concept and the ability to feel comfortable with oneself.
Self-fulfillment
The realization or fulfillment of one's talents and potentialities, especially considered as a drive or need present in everyone.
Q110: Goertz Corporation has an activity-based costing system
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Q136: Genereux Corporation is conducting a time-driven activity-based
Q228: Wight Corporation has provided its contribution format
Q241: Bartow Corporation uses an activity based costing
Q255: Drucker Corporation manufactures and sells one product.
Q264: Bachrodt Corporation uses activity-based costing to compute
Q309: Moskowitz Corporation has provided the following data
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Q364: Tubaugh Corporation has two major business segments--East