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Owings, Inc. sells portable heaters for $90 per unit. Variable cost is $30 per unit. Each heater requires 4 direct labor hours and 2 machine

Owings, Inc. sells portable heaters for $90 per unit. Variable cost is $30 per unit. Each heater requires 4 direct labor hours and 2 machine hours to produce. The contribution margin per machine hour is $(rounded)

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