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PQR Enterprises incurred total manufacturing costs of $80,000 during the second quarter, producing 10,000 units. It sold 8,000 units during the same period. The company

PQR Enterprises incurred total manufacturing costs of $80,000 during the second quarter, producing 10,000 units. It sold 8,000 units during the same period. The company also incurred total non-manufacturing costs of $30,000 during the same period. Calculate the cost per unit, the cost of goods sold, and the ending inventory cost for the second quarter.

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