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13. Coed Novelties manufactures key chains for college bookstores. During 2003, the company had the following costs: Direct materials used Direct labor Factory rent Equipment deprecation factory 2,000 Equipment depreciation-office 750 Marketing expense Administrative expenses 31,000 18,000 12,000 2,500 40,000 35,000 units produced were in 2003. What is the product cost per unit? a. approximately S1.24 b. S1.80 c. approximately S3.04 d. S1.40 e. approximately $1.82