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Ranger Productions experienced the following costs during the year: Direct materials $1.50 per unit Direct labor $2.60 per un
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Answer: The correct answer is A i.e.$328,600

Unit Product Cost = Direct Material per unit + Direct Labor per unit + Variable Manufacturing
Overhead
Unit Product Cost = $1.50 + $2.60 + $1.20
Unit Product Cost = $5.3

Variable Product Cost = Units Sold * Unit Product Cost
Variable Product Cost = 62,000 * $5.3
Variable Product Cost = $328,600

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