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Question 15. Question : CalcuCo hired Effner & Associates to design a new computeraided manufacturing facility. The new facility was designed to produce 300 computers per month. The variable costs for each computer are $660 and the fixed costs total $74,700 per month. The average cost per unit, if the facility normally expects to operate at eighty-five percent of capacity, is calculated to be (round to nearest cent): Student Answer: $952.94. $909.00. $9