West company sells its product for 60 per unit during 2011

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West Company sells its product for $60 per unit. During 2011, it produced 60,000 units and sold 50,000 units (there was no beginning inventory). Costs per unit are: direct materials $15, direct labor $9, and variable overhead $3. Fixed costs are: $720,000 manufacturing overhead, and $90,000 selling and administrative expenses. The per unit manufacturing cost under variable costing is?

Reference no: EM13586160

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