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For a single product line company, the Financial Manager has provided the following cost information for two levels of monthly sales volume. The selling price

For a single product line company, the Financial Manager has provided the following cost information for two levels of monthly sales volume. The selling price per unit is $167.30.

Sales volume (units) 7,300 8,300
Cost of sales $432,160 $491,360
Selling and administrative costs $620,500 $647,400

Total variable cost per unit is estimated to be:

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