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A company plans to have 1000 units in inventory on January 1, 2015. During 2015, they plan to sell 20,000 units and they plan to

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A company plans to have 1000 units in inventory on January 1, 2015. During 2015, they plan to sell 20,000 units and they plan to have 3000 units in inventory on December 31, 2015. How many units do they need to produce during 2015? and what is the name of the mathematical procedure that is used to separate a cost into fixed and variable parts

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