Question: [ text{Average Cost per Unit} = frac{text{Total Cost Available}}{text{Total Units Available}} = frac{213,100}{12,400} approx 17.18 ]

[ \text{Average Cost per Unit} = \frac{\text{Total Cost Available}}{\text{Total Units Available}} = \frac{213,100}{12,400} \approx 17.18 ]

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