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Dull Corporation produces a single product and has the following cost structure: Number of units produced each year 6,000 Variable costs per unit: Direct materials $43 Direct labor $13 Variable manufacturing overhead $5 Variable selling and administrative expense $1 Fixed costs per year: Fixed manufacturing overhead $204,000 Fixed selling and administrative expense $138,000 The absorption costing unit product cost is: $95 $119 $61 $56