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72. Sea Company reports the following information regarding its production cost: Units produced 42,000 units Direct labor $35 per unit Direct materials $28 per unit

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72. Sea Company reports the following information regarding its production cost: Units produced 42,000 units Direct labor $35 per unit Direct materials $28 per unit Variable overhead $17 per unit Fixed overhead $105,000 in total Compute production cost per unit under absorption costing. A. $28.00 B. $82.50 C. $80.00 D. $63.00 E. $35.00

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