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Cost per unit is $152 = $1,900,000/12,500 (Variable cost is $1,500,000 & Fixed cost is $400,000)
Ans: $152
variable cost: 160*75%= $120
fixed cost: 160-120= $40 total fixed cost:40*10000= $400,000
cost per unit for production of12500 units: 120 +400,000/12500= $152
1500000+400000=1900000/12500=15.2 (125/100)=12.5
ie, $152
Cost per unit = $152
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