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In X manufacturing company the OH cost consist from 3 activities as following, Production $480,000 and allocated to 8000 machine hours, Assembly $150,000 and allocated to 5000 units, inspection $30,000 and allocated to 1000 times of inspection, during June the company produced 1000 units and used 2000 machine hours, 100 times of inspections, compute the Manufacturing cost per unit if company produced 1000 units? a. $123 b. $153 c. $120