Interpreting Managerial Reports: Analysis of Product Cost Road Tire Corporation makes several lines of automobile and truck tires. The company operates in a competitive marketplace, so it relies heavily on cost data from its FIFO-based process costing system. It uses that information to set prices for its most competitive tires. The company's radial line has lost some of its market share during each of the past four years. Management believes that price breaks allowed by the company's three biggest competitors are the main reason for the decline in sales. The company controller has been asked to review the product costing information that supports pricing decisions on the radial line. In preparing her report, she collected the following data for last year, the most recent full year of operations: U