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Problem - A corporation manufactures a specialty line of dresses using a job-order costing system. During January, the following costs were incurred in completing job J-1:

Direct labor 32,000   

Direct materials 12,000   

Administrative costs 3,500   

Selling costs 9,000   

Factory overhead was applied at the rate of $32 per direct labor hour, and job J-1 required 395 direct labor hours. If job J-1 resulted in 1,200 good dresses, find the cost of goods sold per unit.

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