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OnePlus Technology (Shenzhen) Co., Ltd. manufactures 45,000 units of OnePlus smartphones, incurring total manufacturing costs of $5,400,000. Calculate the manufacturing cost per unit, given that

OnePlus Technology (Shenzhen) Co., Ltd. manufactures 45,000 units of OnePlus smartphones, incurring total manufacturing costs of $5,400,000. Calculate the manufacturing cost per unit, given that direct materials cost $2,200,000.

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