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Tampa Foundry began operations during the current year, manufacturing various products for industrial use. One such product is light-gauge aluminum, which the company sells for $36 per roll. Cost information for the year just ended follows.
Per Unit Variable Cost FIxed Cost
Direct materials $4.50 ______
Direct Labor 6.50 ----------
Factory Overhead 9 50,000
Selling --- 70,000
Administrative --- 135,000
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