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Temple Industrial's production cost report for its Packaging Department reveals that the cost per equivalent unit started and completed in November was $165. The same

Temple Industrial's production cost report for its Packaging Department reveals that the cost per equivalent unit started and completed in November was $165. The same report reveals that the cost per equivalent unit transferred out of the Packaging Department in November was $162.

Were November manufacturing costs per equivalent unit higher than, lower than, or the same as October costs per equivalent unit?

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