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The Cumberland Company provides the following information: ? Sales (250,000 units) $625,000 Manufacturing costs: ? Variable 212,500 Fixed 37,500 Selling and administrative costs: ? Variable

The Cumberland Company provides the following information:

?

Sales (250,000 units)

$625,000

Manufacturing costs:

?

Variable

212,500

Fixed

37,500

Selling and administrative costs:

?

Variable

100,000

Fixed

25,000

?

What is the variable cost per unit for Cumberland?

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