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a . variable costs of $ 3 3 , 9 9 0 and $ 3 6 , 8 0 0 of fixed costs b .

a. variable costs of $33,990 and $36,800 of fixed costs
b. variable costs of $26,070 and $36,800
c. variable costs of $33,990 and $47,980 of fixed costs
d. variable and fixed costs totaling $62,870
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