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Dover International – Average Cost Per Unit for the Copier Essay Preview: Dover International – Average Cost Per Unit for the Copier Report this essay Dover International Case 1a. The accountant used the following formula to determine average cost per unit for the copier COGS+F0C+Dep+Int 9,000,000+5,500,000+600,000+750,000=15,850,000/10,000 =$1,585 1b. It makes sense to sell the copiers.