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Toshi Company incurred the following costs in manufacturing desk calculators.
Direct materials $14Indirect materials (variable) 4Direct labor 8Indirect labor (variable) 6Other variable factory overhead 10Fixed factory overhead 28Variable selling expenses 20Fixed selling expenses 14
During the period, the company produced and sold 1,000 units.
A. What is the inventory cost per unit using absorption costing?
B. What is the inventory cost per unit using variable costing?
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