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At an activity level of 9,000 machine-hours in a month, Nooner Corporation's total variable production engineering cost is $780,300 and its total fixed production engineering cost is $236,220. What would be the total production engineering cost per unit, both fixed and variable, at an activity level of 9,300 machine-hours in a month? Assume that this level of activity is within the relevant range.

A) 112.10

B) 112.28

C) 111.21

D) 111.75

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