Baraban Corporation has provided the following data for its most recent year of operation: 
The unit product cost under absorption costing is closest to:
Definitions:
Q82: Dietrick Corporation produces and sells two products.
Q130: Croft Corporation produces a single product. Last
Q132: Mishoe Corporation has provided the following contribution
Q158: Musich Corporation has an activity-based costing system
Q271: Addleman Corporation has an activity-based costing system
Q286: Babuca Corporation has provided the following production
Q305: Helmers Corporation manufactures a single product. Variable
Q308: Segmented statements for internal use should not
Q317: Neef Corporation has provided the following data
Q343: Letcher Corporation manufactures and sells one product.