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Question - Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price

$143

Units in beginning inventory

0

Units produced

6,850

Units sold

6,550

Units in ending inventory

300

Variable costs per unit:


Direct materials

$23

Direct labor

$53

Variable manufacturing overhead

$17

Variable selling and administrative

$17

Fixed costs:


Fixed manufacturing overhead

$184,950

Fixed selling and administrative

$27,300

What is the unit product cost for the month under variable costing?

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