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A manufacturer reports the information below for three recent years. Variable costing income Beginning finished goods inventory (units) Ending finished goods inventory (units) Fixed manufacturing

A manufacturer reports the information below for three recent years.

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Variable costing income Beginning finished goods inventory (units) Ending finished goods inventory (units) Fixed manufacturing overhead per unit Year I $120, soo 1, sso 3.80 Year 2 $125, 600 1, sso l,oso 3.80 Year 3 $127,700 1, Oso 1, Iso 3.80

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