The product is the “Cost Accounting: A Managerial Emphasis, 15th Edition” textbook by Horngren, Datar, and Rajan. Published by Pearson Education in 2014, this hardcover book is designed for adult and further education levels in the subject area of business and economics. With a total of 960 pages, the book covers the subject of accounting with a managerial emphasis, providing valuable insights for those studying in the field of cost accounting.