Lenart 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:
Positive Attitude
A mental state that reflects optimism and a belief in positive outcomes.
Occupation
A person's profession or main source of income, typically involving specialized training or education.
Values Conflicts
Situations where there are incompatible or opposing personal beliefs, leading to dilemmas or disagreements.
Individual
Pertains to a single person or entity, distinct and separate from others.
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Q320: The impact on net operating income of