 
			 
			MCQOPTIONS
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				| 1. | If the total manufacturing cost is $60000 and the total units manufactured is 3000 units, then the per unit cost will be | 
| A. | $40 | 
| B. | $20 | 
| C. | $60 | 
| D. | $80 | 
| Answer» C. $60 | |