Elfalan Corporation produces a single product. The cost of producing and selling a single unit...
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Accounting
Elfalan Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 80,000 units per month is as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling& administrative expense Fixed selling& administrative expense Per Unit $22.50 $7.50 1.70 $19.00 s 2.70 8.60 The normal selling price of the product is $67.80 per unit An order has been received from an overseas customer for 3,000 units to be delivered this month at a special discounted price. This order would not change the total amount of the company's foxed costs. The variable selling and administrative expense would be $1.90 less per on this order than on normal sales. Direct labor is a variable cost in this company What is the contribution margin per unit on normal sales? (Round your intermediate calculations to 2 decimal places.)




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