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Serile Pharma places 900 units in production during the month of January. All 900 units are completed during the month. It had no opening inventory.

Serile Pharma places 900 units in production during the month of January. All 900 units are completed during the month. It had no opening inventory. Direct material costs added during January was $81,000 and conversion costs added during January was $9,000.What is the total cost per unit of the product produced during January?

$100

$90

$80

$10

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