The Butchart Company manufactures microwave ovens.Last year,the per-unit product cost was $56,the per-unit prime cost was $34,and the per-unit conversion cost was $42.Cost of goods sold for the year was $560,000 and the sale price per unit was $100.In addition,direct labor costs of $200,000 and selling and administrative expenses of $240,000 were incurred.
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