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. Allied estimates that 2 , 0 0 0 of the combined tests will be conducted during the first year. The annual allocation of direct

. Allied estimates that 2,000 of the combined tests will be conducted during the first year. The annual allocation of direct fixed cost and overhead costs total $40,000. What price must be set to cover full costs? What price must be set to produce a profit of $20,000 on the combined test?
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