Esinam Ltd has the following products in inventory at the end of 2016:
|Units||Cost per unit Tsh|
|Adonko (part complete)||2,800||26|
Each product normally sells at Tsh 34 per unit. Due to the difficult trading conditions, Esinam Ltd intends to offer a discount of 15% per unit and expects to incur Tsh 4 per unit in selling costs. Tsh 10 per unit is expected to be incurred to complete each unit of Adonko.