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Dahl Enterprises has reported the following information concerning its manufacturing process for the first quarter...

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Accounting

Dahl Enterprises has reported the following information concerning its manufacturing process for the first quarter of the current year.


Total applied manufacturing overhead.... $18,900

Total direct costs..................................... $23,175

Annual units of production...................... 450 units

Annual units sold..................................... 400 units

What is the total average cost per unit of product? Round your answer to two decimal places.

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