Neef 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:
Average Product
The output per unit of a particular input, calculated by dividing total output by the quantity of inputs.
Labor
Human effort, either physical or mental, used in the production of goods and services.
Average Product
The output per unit of input, calculated by dividing the total output by the number of units of the input.
Lawns Mowed
The activity of cutting the grass of a lawn to maintain its appearance and health.
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