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table [ [ Variable Costs per Unit,,Fixed Costs ( total ) , ] , [ Direct materials,$ 5 9 , Overhead, 2 2 6

\table[[Variable Costs per Unit,,Fixed Costs (total),],[Direct materials,$59,Overhead,226,000],[Direct labor,13.40,Selling, general, and administrative,206,000],[Overhead,19.00,,],[Selling, general, and administrative,3.40,,]]
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$11.63
$7.88
$1913.
$16.00.
$17.25.
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