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120000 Add:Direct material purchases 980000 Direct materials available 1100000 Deduct:Direct materials 12/31/2022 -86000 Cost of Direct materials used 1014000 Divide by: units produced 507000 Unit

120000 Add:Direct material purchases 980000 Direct materials available 1100000 Deduct:Direct materials 12/31/2022 -86000 Cost of Direct materials used 1014000 Divide by: units produced 507000 Unit cost for direct materials 2.00

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