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【简答题】
某企业本月生产甲产品,月初在产品费用与本月投入生产费用合计为20000元,月末 在产品费用为1500元。该产成品发生可修复废品损失1000元;发生不可修复废品成本2000元;废品残料作价500元入库;由过失人赔偿300元。甲产品合格品187件。计算合格品单位成本。
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