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2,000 units were produced and sold.

Sales price per unit

$ 800 per unit

Fixed costs:

 

Marketing and administrative

$400,000 per period

Manufacturing overhead

$200,000 per period

Variable costs:

 

Marketing and administrative

$50 per unit

Manufacturing overhead

$80 per unit

Direct labor

$100 per unit

Direct materials

$200 per unit


What is the variable manufacturing cost per unit?

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