Lenart 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:
Balance Sheet
A summary that provides information on a corporation's current assets, outstanding debts, and shareholder equity at a distinct time.
Sarbanes-Oxley Act
A federal law established in 2002 aimed at improving corporate governance and financial reporting to protect investors from fraudulent practices by corporations.
Report On Internal Control
A document that outlines the effectiveness of a company's internal controls over financial reporting.
Price-Earnings Ratio
A metric used to evaluate the relative value of a company's shares, calculated as the market value per share divided by earnings per share.
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