Happiny Company manufactures and sells a single product. For the production of 30,000 units, total variable costs amounted to 180,000 and total fixed costs amounted to 300,000. The companys relevant range is 20,000 to 60,000 units produced and sold annually.

The TOTAL UNIT COSTS of producing and selling 40,000 units ___________.

Note: Round-off final answer to 2 decimal places

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