Shore Company reports the following information regarding its production cost. 
Compute product cost per unit under absorption costing.
Definitions:
Barriers To Entry
Business practices or conditions that make it difficult for new firms to enter the market.
Inflationary Economy
An economic condition where prices for goods and services rise, eroding purchasing power and potentially leading to decreased consumer spending.
Increases
Refers to a situation where there is a rise in value, quantity, or another measurable factor.
Discretionary Components
Elements of an employee's compensation that are not fixed, including bonuses, incentives, and other forms of variable pay based on performance.
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