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Kray Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 5,700
Variable costs per unit:
Direct materials $ 30
Direct labor $ 23
Variable manufacturing overhead $ 14
Variable selling and administrative expense $ 3
Fixed costs:
Fixed manufacturing overhead $ 495,900
Fixed selling and administrative expense $ 410,400
There were no beginning or ending inventories. The variable costing unit product cost was:
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