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Sterile Pharma places 840 units in production during the month of January. All 840 units are completed during the month. It had no opening inventory.

Sterile Pharma places 840 units in production during the month of January. All 840 units are completed during the month. It had no opening inventory. Direct material costs added during January was $106,000 and conversion costs added during January was $11,600. Compute the total cost per unit of the product produced during January.

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