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Coed Novelties manufactures key chains for college bookstores. During 2017, the company had the following costs
Direct materials used $41,000
Direct labor $28,000
Factory Rent $22,000
Equip. Depreciation - Factory $12,000
Equip. Depreciation - Office $1750
Marketing expense $12,500
Administrative expense $50,000
Problem 1: If 45,000 units were produced in 2017, what is the product cost per unit?
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