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The following are the costs for a batch of 100 birthday cards.The overhead absorption rate is $25 per labour hour. Labour is charged at $10 per hour.What is the cost per unit unit for a single birthday card? ______

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A boat-building company has been approached by a client for a new sailing boat. The company has gathered the information needed to prepare the quote as follows:If the markup is 75%, what is the selling price? ______

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