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450,000 $450,000 Sales (15,000 pools) Variable expenses Variable cost of goods sold Variable selling expenses Total variable expenses Contribution margin Fixed expenses 180,000196,290 20.00020.000 200.000

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450,000 $450,000 Sales (15,000 pools) Variable expenses Variable cost of goods sold Variable selling expenses Total variable expenses Contribution margin Fixed expenses 180,000196,290 20.00020.000 200.000 216.290 250,000233.710 130 000 130 000

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