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A company sold 40,000 units of its product at a price of $410 per unit. Total variable cost per unit is $198, considering of $193

A company sold 40,000 units of its product at a price of $410 per unit. Total variable cost per unit is $198, considering of $193 in variable production cost and five dollars in variable selling and administrative cost. Compute the manufacturing margin for the company under variable costing.

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