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Pacific Parts produces a single part for sale. The part sells for $31 per unit. Fixed costs are $830,000 annually. Production and sales of 200,000

Pacific Parts produces a single part for sale. The part sells for $31 per unit. Fixed costs are $830,000 annually. Production and sales of 200,000 units annually results in profit before taxes of $2,170,000.

Required:

What is the unit variable cost?

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