Neef Corporation has provided the following data for its two most recent years of operation: 
The unit product cost under absorption costing in Year 1 is closest to:
Definitions:
Sample Size
The number of observations or data points selected from a population for the purpose of statistical analysis.
Confidence Interval
A stretch of values, resulting from sample analytics, projected to envelop the value of a hidden attribute in a population.
Population Proportion
The ratio of members within a subset to the total number of members in a population.
Stratified Random Sampling
A method of sampling that involves dividing a population into smaller groups, known as strata, that share similar characteristics, and then randomly selecting members from each stratum for study.
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