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Part S 5 1 is used in one of Haberkorn Corporation's products. The company makes 1 2 , 0 0 0 units of this part

Part S51 is used in one of Haberkorn Corporation's products. The company makes 12,000 units of this part each year. The company's Accounting Department reports the following costs of producing the part at this level of activity:
\table[[,Per],[Direct materials,Unit],[Direct labor,$6.30
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