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Direct material = $7 Direct Labor = $4 Variable Manufacturing Overhead = $2 Fixed Manufacturing Overhead = $3 Fixed Selling Expense = $3 Fixed Admin

Direct material = $7

Direct Labor = $4

Variable Manufacturing Overhead = $2

Fixed Manufacturing Overhead = $3

Fixed Selling Expense = $3

Fixed Admin Expense = $2

Sales commission = $1

Variable Admin Expense $.50

If 8,000 units are produced, what is the average fixed manufacturing cost per unit produced?

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