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Zephyr Apparels is a clothing retailer. Unit costs associated with one of its products, Product DCT121, are as follows:
Direct materials $ 70
Direct manufacturing labor 22
Variable manufacturing overhead 15
Fixed manufacturing overhead 30
Sales commissions (2% of sales) 7
Administrative salaries 14
Total $158
Question 1: What are the direct variable manufacturing costs per unit associated with Product DCT121? Show calculation.
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