Hubiak Corporation produces a single product and has the following cost structure: 
Required:
Compute the unit product cost under absorption costing. Show your work!
Definitions:
Direct Dealing
An approach where employers and employees negotiate employment terms without the intermediation of labor unions.
Negotiations
The process by which parties with differing interests and perspectives reach an agreement or resolution.
Financial Information
Data regarding monetary transactions, assets, liabilities, revenues, and expenses, crucial for decision-making in businesses and personal finance.
Bargaining Proposals
Suggestions or ideas put forward by either side in a collective bargaining negotiation aimed at reaching a mutual agreement.
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