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1. DVD direct materials cost is $75 and direct labor cost is $20. CD direct material cost is $60 and direct labor costs $20. If

1. DVD direct materials cost is $75 and direct labor cost is $20. CD direct material cost is $60 and direct labor costs $20. If it takes 2 hours of direct labor to create one DVD player or one CD player, what is the manufacturing overhead per unit for the DVD player and the CD player?

2. What is the Unit product cost of the DVD player and the CD player?

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