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Always Connected, Inc. makes portable cell phone chargers was recently approached by Connect U with an offer to sell 2 5 , 0 0 0

Always Connected, Inc. makes portable cell phone chargers was recently approached by Connect U with an offer to sell 25,000 cell phone chargers to Always Connected for $12 each. Current costs for Always Connected to make the 25,000 cell phone charges last year are as follows:
\table[[Total Current Manufacturing Costs],[Direct materials,$125,000
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