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Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense 8 , 0 0 0

Number of units produced Variable costs per unit:
Direct materials
Direct labor
Variable manufacturing overhead
Variable selling and administrative expense
8,000
Fixed costs:
Fixed manufacturing overhead
Fixed selling and administrative expense
$312,000
$448,000
There were no beginning or ending inventories. The absorption costing unit product cost was:
Multiple Choice
$93 per unit
$97 per unit
$136 per unit
$194 per unit
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