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4. At 5,000 units of production, Peltor Inc. has the following per unit production costs: Cost per Unit Direct Materials $ 3.
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Answer #1

Since fixed manufacturing overhead will be same irrespective of production units

Total fixed manufacturing overhead=5,000 units×2 per unit

= $ 10,000

Total variable cost = 6per unit×6,000 units

= $ 36,000

Total cost = total fixed cost + total variable cost

= 10,000+36,000

=$ 46,000

(D)is correct

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