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Question - X Corp's Job 101 for manufacture of 2,200 units were completed for 2022 at the following unit cost: Direct materials of 20; Direct labor of 18 and OH (includes allowance for spoilage of 1 per unit) of 18. Final inspection shows that 100 were spoiled which were sold for 60 per unit only. What is the unit cost of good units produced if spoilage is due to customer's specifications?
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