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ABC Manufacturing produces widgets. The company incurred the following costs for the month of January: Direct materials $50,000, Direct labor $30,000, Factory overhead $20,000, Selling

ABC Manufacturing produces widgets. The company incurred the following costs for the month of January: Direct materials $50,000, Direct labor $30,000, Factory overhead $20,000, Selling and administrative expenses $10,000. If the company produced 5,000 units of widgets, what is the total cost per unit?

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