Abe Company, which has only one product, has provided the following data concerning its most recent month of operations: 
-What is the unit product cost for the month under absorption costing?
Definitions:
Sensitivity Analysis
A financial model technique used to determine how different values of an independent variable impact a particular dependent variable under a given set of assumptions.
Base Case
The default scenario in project assessments or financial modeling, representing expected conditions without any changes or shocks.
Worst Case
The most adverse or unfavorable scenario that can happen in a situation.
Net Present Value
It calculates the difference between the present value of cash inflows and outflows over a period of time, used to assess the profitability of an investment.
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