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The company has 700 Daks on hand that have some irregularities and are therefore considered to be seconds. Due to the irregularities, it will be

The company has 700 Daks on hand that have some irregularities and are therefore considered to be "seconds." Due to the irregularities, it will be impossible to sell these units at the normal price through regular distribution channels. What unit cost figure is relevant for setting a minimum selling price?

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