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32 Serile Pharma places 820 units in production during the month of January. All 820 units are completed during the month. It had no opening

32
Serile Pharma places 820 units in production during the month of January. All 820 units are completed during the month. It had no opening inventory. Direct material costs added during January was $96,000 and conversion costs added during January was $10,600. What is the total cost per unit of the product produced during January? A. $80 B. $10 C. $117 D. $130

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