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Ivanhoe Corporation produces outdoor portable fireplace units. The following cost information per unit is available: direct materials $19, direct labour $15, variable manufacturing overhead

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Ivanhoe Corporation produces outdoor portable fireplace units. The following cost information per unit is available: direct materials $19, direct labour $15, variable manufacturing overhead $18, fixed manufacturing overhead $23, variable selling and administrative expenses $8, and fixed selling and administrative expenses $14. The company's ROI per unit is $20.

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