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Daniel LLC incurred cost of $45,000 for material, $25,000 for labor, and $24,000 for factory overhead. There was no beginning or ending work in process.

Daniel LLC incurred cost of $45,000 for material, $25,000 for labor, and $24,000 for factory overhead. There was no beginning or ending work in process. 5,000 units were completed and transferred out. The cost per unit is:

a. $18.80

b. $4.80

c. $5.00

d. $9.00

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