Moskowitz 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:
Videotape
A magnetic tape used for recording and replaying visual and audio information, now largely obsolete due to digital media.
Facial Reactions
Expressive movements of the face that communicate emotional states or reactions to stimuli.
Discourse Analysis
The study of how texts and spoken language are used in social contexts to enact identities and social structures.
Qualitative Analysis
A research method focused on understanding the qualities, attributes, or processes of social phenomena rather than quantifying them.
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