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:
Downward Sloping Demand
A graphical representation of the relationship between the price of a good or service and the quantity demanded, indicating that as price decreases, demand increases.
Price Searcher
A seller that sets the price of its product or service based on demand and supply conditions rather than following the market price.
Market Differentiation
Strategies used by companies to distinguish their products or services from those of competitors, often through branding, quality, or unique features.
Long-run Equilibrium
A state in economics where all factors of production are fully adjustable, and markets or industries have adjusted to their optimal production levels and prices.
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