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During June, Tewkesbury Manufacturing Company incurred the following costs on Job 800 for the manufacture of 200 units of special household gadget: Cost of production Reworking costs for 10 units Direct materials P =6,600 Direct materials P =500 Direct labor 8,000 Direct labor 1,600 Overhead (150% of DL) 12,000 Overhead (150% of DL) 2,400 Problem 1: Assuming the rework is attributable to internal failure due to an employee error, the cost per unit is
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