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Answer :

Answer:

The solution to this issue can be defined as follows:  

Explanation:

Please find the complete question in the attachment file.  

Direct Substances 9  

Direct jobs 5  

Overhead output variable 5  

Overhead of fixed production [tex]14 = \frac{140000}{10000}[/tex]

The Unit cost of the item at absorption cost per year [tex]1 = (9+5+5+14)=33[/tex]

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