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Units in beginning inventory 0 units produced 12000 units sold 10500 sales price per unit $22 Variable Costs per unit: direct materials $7 direct labor

Units in beginning inventory 0
units produced 12000
units sold 10500
sales price per unit $22
Variable Costs per unit:
direct materials $7
direct labor $4
manufacturing overhead $2
selling and administrative $1
Fixed costs in total
manufacturing overhead $36000
selling and administrative $50000

Calculate the cost per units, using absorption costing and variable costing.

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