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During January, Lang, Inc. produced 8,000 units of product with costs as follows: Direct materials $ 50,000 Direct labor 24,000 Variable overhead 12,000 Fixed overhead

During January, Lang, Inc. produced 8,000 units of product with costs as follows:

Direct materials$50,000
Direct labor
24,000
Variable overhead
12,000
Fixed overhead
70,000
$156,000


What is Lang's unit cost for January, calculated on the variable costing basis?

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