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A firm expects to sell 24,800 units of its product at $10.80 per unit and to incur variable costs per unit of $5.80. Total fixed

A firm expects to sell 24,800 units of its product at $10.80 per unit and to incur variable costs per unit of $5.80. Total fixed costs are $68,000. The pretax net income is:

a. $56,000.

b. $68,000.

c. . $124,000.

d. $143,840.

e. $211,840.

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