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Swifty Company has no beginning Work in Process inventory; 4800 units are transferred out and 1200 units in ending Work in Process inventory are 20%

Swifty Company has no beginning Work in Process inventory; 4800 units are transferred out and 1200 units in ending Work in Process inventory are 20% finished related to conversion costs and fully completed related to direct materials cost. If direct materials are added and beginning Work in Process inventory materials cost a total $12600, how much is the direct materials cost per unit if the weighted-average method is used?

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