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Accurate Metal Company sold 36,000 units of its product at a price of $330 per unit. Total variable cost per unit is $187, consisting of

Accurate Metal Company sold 36,000 units of its product at a price of $330 per unit. Total variable cost per unit is $187, consisting of $169 in variable production cost and $8 in variable selling and administrative cost. Compute the manufacturing margin for the company under variable costing.

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