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1,310 1,930 $ 4,408 $ 6,090 Diect labor Variable overhead Total variable costs Contribution margin Less fixed costs Fixed manufacturing overhead Non-manufacturing costs Total fixed

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1,310 1,930 $ 4,408 $ 6,090 Diect labor Variable overhead Total variable costs Contribution margin Less fixed costs Fixed manufacturing overhead Non-manufacturing costs Total fixed costs Operating profit 1.070 1.250 $ 2,320 $ 3, 770

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