The following department data are available: 
What is the total manufacturing cost per unit?
Definitions:
Contract Avoidance
A legal strategy or action taken to nullify or declare a contract unenforceable to prevent legal obligations or liabilities.
Undue Influence
The use of excessive pressure or manipulation by one party over another to induce action or decision-making that is not fully voluntary.
Properly Sealed
Ensured that an item or document is closed or fastened securely, often implying it has been authenticated or officially completed.
Mistake Of Fact
Mistake as to the existence of the subject matter of a contract or the identity of a party.
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