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Crystal Pools estimates overhead will utilize 218,813 machine hours and cost $723,962. It takes 2 machine hours per unit, direct material cost of $7 per

Crystal Pools estimates overhead will utilize 218,813 machine hours and cost $723,962. It takes 2 machine hours per unit, direct material cost of $7 per unit, and direct labor of $9 per unit. What is the cost of each unit produced? Round to the nearest penny, two decimal places.

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