Sidell Inc., which produces a single product, has provided the following data for its most recent month of operation: 
The company had no beginning or ending inventories.
Required:
Compute the unit product cost under absorption costing. Show your work!
Definitions:
Perfect Competition
A theoretical market structure characterized by many buyers and sellers, homogenous products, and no barriers to entry or exit, leading to optimal distribution of resources.
Lose Customers
The consequence faced by a business when it fails to meet the needs or expectations of its consumers, leading to a decrease in its customer base.
Monopolistic Competition
A market structure characterized by many sellers offering differentiated products, leading to some degree of market power.
Average Total Cost
The total cost of production (fixed and variable costs combined) divided by the number of units produced.
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