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Selling price
Variable conversion cost per unit
Direct materials cost per unit
Total cost per unit
Contribution margin per unit
2.
Ethylene Butane Ester
Contribution margin per unit
Divided by reactor (bottleneck) hours per unit
Contribution margin per reactor hour
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Selling price 170$ 155$ 130$
Variable conversion cost per unit 40$ 40$ 30$
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2.