Question: Sea Company reports the following information regarding its production cost.
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Units produced
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42,000 units
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Direct labor
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$35 per unit
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Direct materials
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$28 per unit
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Variable overhead
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$17 per unit
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Fixed overhead
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$105,000 in total
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Calculate production cost per unit under variable costing.
[A] $63
[B] $35
[C] $28
[D] $82
[E] $80