At the beginning of a given period, Mr. Ting’s inventory was all finished goods. The volume is 600. At file end of this period,

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问题 At the beginning of a given period, Mr. Ting’s inventory was all finished goods. The volume is 600. At file end of this period, 2,000 are completed units and 600 are partly completed. The partly completed units were deemed to be 50% complete. The manufacturing cost is $ 30,000. Then cost per unit is ______.

选项 A、$17.64
B、$13.04
C、$10.34
D、$15

答案A

解析
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