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Company X produces and sells product A for $85 per unit. The following informati...

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Company X produces and sells product A for $85 per unit. The following information is available:

  • Production: 100000 units
  • Sales: 80000 units
  • Direct material: $20 per unit
  • Direct labour: $5 per unit
  • Variable manufacturing costs: $3 per unit
  • Fixed manufacturing costs: $800000 per year
What is the inventoriable cost per unit using absorption costing?
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