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A manufacturer of premium wire strippers has supplied the following data: Units produced and sold 340,000 Sales revenue $2,448,000 Variable manufacturing expense $1,258,000 Fixed manufacturing

A manufacturer of premium wire strippers has supplied the following data: Units produced and sold 340,000 Sales revenue $2,448,000 Variable manufacturing expense $1,258,000 Fixed manufacturing expense $716,000 Variable selling and administrative expense $306,000 Fixed selling and administrative expense $124,000 Net operating income $44,000 The company's unit contribution margin is closest to:

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