Sunland Chemical Corporation produces a water-based pest control chemical that it sells to pest control...

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Accounting

Sunland Chemical Corporation produces a water-based pest control chemical that it sells to pest control companies to manufacture as a pesticide. In 2022, the company incurred $134,000 of costs to produce 14,200 kilograms of the chemical. The selling price of the chemical is $19.45 per kilogram. The costs per unit to manufacture a kilogram of the chemical are presented below:
\table[[Direct materials,$3.30
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