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At a price of $45, the estimated monthly sales of a product are 18,000 units. Variable costs include manufacturing costs of $22 and distribution costs

At a price of $45, the estimated monthly sales of a product are 18,000 units. Variable costs include manufacturing costs of $22 and distribution costs of $7. Fixed costs are $60,000 per month.

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What is the before-tax Net Operating Income?

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