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Ballard Company incurred a total cost of $9,100 to produce 300 units of pulp. Each unit of pulp required six (6) direct labor hours to

Ballard Company incurred a total cost of $9,100 to produce 300 units of pulp. Each unit of pulp required six (6) direct labor hours to complete. What is the total fixed cost if the variable cost was $2.00 per direct labor hour?

$1,300.

$3,600.

$5,500.

$8,500.

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