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ABC Pty Ltd operates a no frills hairdressing salon with a single service offering: wash, cut and blow dry (WCD). The price of this service

ABC Pty Ltd operates a no frills hairdressing salon with a single service offering: wash, cut and blow dry (WCD). The price of this service is $40. The budget for September is shown below. Actual figures for September were: sales revenue of $30,400 for 760 units; supplies $2,000, variable utilities $1,520; labour costs $16,000; and fixed overhead $9,000.

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