Bellfont Company produces door stoppers. August production costs are below:

Door Stoppers produced 76,000

Direct material (variable) 20,000

Direct labor (variable) 40,000

Supplies (variable) 20,000

Supervision (fixed) 26,500

Depreciation (fixed) 24,600

Other (fixed) 5,400

In September, Bellfont expects to produce 100,000 door stoppers. Assuming no structural changes, what is Bellfont's production cost per door stopper for September?

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