Bellfont Company produces door stoppers. August production costs are below:
Door Stoppers produced 71,000
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Direct material (variable) $20,000
Direct labor (variable) 40,000
Supplies (variable) 20,000
Supervision (fixed) 27,000
Depreciation (fixed) 25,000
Other (fixed) 5,000
In September, Bellfont expects to produce 100,000 door stoppers. Assuming no structural changes, what is Bellfont�s production cost per door stopper for September?