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Sheddon Industries produces two products. The products' identified costs are as follows: Product A Product B Direct materials $ 29,000 $ 24,000 Direct labor 21,000

Sheddon Industries produces two products. The products' identified costs are as follows:

Product A Product B
Direct materials $ 29,000 $ 24,000
Direct labor 21,000 33,000

The company's overhead costs of $63,000 are allocated based on direct labor cost. Assume 13,000 units of product A and 14,000 units of Product B are produced. What is the cost per unit for product B? (Do not round intermediate calculations.)

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