Wolanski Corporation has provided the following data for its most recent year of operations: 
The unit product cost under absorption costing is closest to:
Definitions:
Northern Division
A geographical or organizational subdivision of a company or entity located in the northern region.
Break-even Sales
The amount of revenue needed to cover total costs, at which point a business neither makes a profit nor incurs a loss.
Overall
Pertaining to the total, aggregate, or general effect, situation, or assessment.
Absorption Costing
In this accounting method, the complete cost of manufacturing a product, taking into account direct materials, direct labor, along with variable and fixed overheads, is included in the product's price.
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