Mentor Corp. has provided the following information for the current year: 
Calculate the unit product cost using variable costing.
Definitions:
B.F.Skinner
An American psychologist known for his work in behaviorism, particularly the development of the theory of operant conditioning, which relates behaviors to their consequences.
Operant Conditioning
A learning framework in which the force of a behavior is altered by the administration of rewards or corrective actions.
Spontaneous Recovery
A conditioned response that had been eliminated reemerges after a time without any contact with the stimulus that initially created it.
Respondent Behavior
Behavior that occurs in response to specific stimuli and is usually conditioned by previous experiences.
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