Tustin 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:
Observant Teenager
A young person who pays close attention to their surroundings and notices things that others might overlook.
Mirror Neurons
Neurons that fire both when an individual acts and when they observe the same action performed by another, thought to be the basis for empathy and imitation.
Cabinet Door
A movable panel that covers the opening of a cabinet, used for storage and organization purposes.
Observational Learning
A learning process through which behaviors, skills, or attitudes are acquired by watching and imitating the actions of others.
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