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A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Variable costs per unit: Direct

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Variable costs per unit: Direct Materials $20 Direct Labor $41 Variable manufacturing overhead $7 Fixed costs: Fixed manufacturing overhead $147,400 Fixed selling & administrative $12,600 What is the variable costing unit product cost for the month?

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