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Below is cost per unit data for Helen Corporation: Cost per unit Direct materials $3.50 Direct labor 5.00 Variable overhead 2.00 Fixed overhead 4.00 Variable

Below is cost per unit data for Helen Corporation:

Cost per unit

Direct materials

$3.50

Direct labor

5.00

Variable overhead

2.00

Fixed overhead

4.00

Variable selling expenses

1.00

Fixed selling expenses

6.00

The unit manufacturing cost using absorption costing is

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