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Orange Bliss manufactures two products, Frozen and Rocks, that sell for $ 8 0 and $ 4 0 respectively. The company produced 1 0 ,

Orange Bliss manufactures two products, Frozen and Rocks, that sell for $80 and $40 respectively. The company produced 10,000 units last year and at that level of activity, the average cost per unit were:
\table[[,Fro:,Ror],[direct materials,$20,$15
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