Each worker earns $30 per day and produces 10 units per hour or 80 units per day (10 units per hour times 8 hours). The labor cost per unit is

$30 per day / 80 units per day = 0.375.

Each worker earns $30 per day and produces 10 units per hour or 80 units per day (10 units per hour times 8 hours). The labor cost per unit is

$30 per day / 80 units per day = 0.375.

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