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During October, Rover Industries produced 36,100 units of product with costs as follows: Direct materials $ 89,500 Direct labor 45,750 Variable overhead 18,500 Fixed overhead

During October, Rover Industries produced 36,100 units of product with costs as follows:

Direct materials $ 89,500
Direct labor 45,750
Variable overhead 18,500
Fixed overhead 158,000
$ 311,750

What is Rover's unit cost for October, calculated on the variable costing basis?

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