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Given the following data, calculate product cost per unit under absorption costing.
Control Circuit
An electrical circuit designed to control the operation of mechanical devices or systems.
Contactor Unit
An electromechanical switch used for switching an electrical power circuit, often found in control and automation systems.
Overload Unit
A protective device used in electrical circuits to prevent motors and other devices from operating at currents that are higher than their safe operating limits.
Electric Motor
A device that converts electrical energy into mechanical energy.
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