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Babuca Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. Production

Babuca Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product.


Production volume 12,600 units 14,000 units
Direct materials $763,560 $848,400
Direct labor $270,900 $301,000
Manufacturing overhead $1,010,600 $1,039,440


The best estimate of the total variable manufacturing cost per unit is:

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