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Per Unit Total Direct materials $ 4.70 Direct labor $ 3.70 Variable manufacturing overhead $ 1.70 Fixed manufacturing overhead $ 74,400 Variable selling and

Per Unit Total Direct materials $ 4.70 Direct labor $ 3.70 Variable manufacturing overhead $ 1.70 Fixed manufacturing overhead $ 74,400 Variable selling and administrative expenses $ 1.70 Fixed selling and administrative expenses $ 12,040

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