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As production manager, Mr. B is asked to track the manufacturing cost per unit on the factory floor. Total manufacturing costs were $107000 before considering

As production manager, Mr. B is asked to track the manufacturing cost per unit on the factory floor. Total manufacturing costs were $107000 before considering factory maintenance salaries of $13000 and $54000 of factory depreciation. How much is the calculation of manufacturing cost per unit if 500 units had been produced in the current quarter?

$240

$322

$214

$348

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