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Orion recently reported sales revenues of $804,000, a total contribution margin of $204,000, and fixed costs of $310,000. If sales volume amounted to 12,000 units,

Orion recently reported sales revenues of $804,000, a total contribution margin of $204,000, and fixed costs of $310,000. If sales volume amounted to 12,000 units, the company's variable cost per unit must have been:

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