Lenart 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:
Two-Income Families
Two-Income Families refer to households in which both partners earn an income through employment, significantly impacting family economics, lifestyle choices, and household dynamics.
Demographic Characteristic
Attributes of populations, such as age, gender, income, and education, used for market segmentation and analysis.
College Degree
A formal recognition awarded by colleges or universities to students who have completed a course of study.
Demographic Group
A specific segment of the population defined by shared characteristics such as age, gender, income, or ethnicity.
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