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Barnes Corporation produces a number of different types of sports equipment, including tricycles, bicycles (road and mountain bikes), skateboards, roller blades, skates, skis and snowboards.

Barnes Corporation produces a number of different types of sports equipment, including tricycles, bicycles (road and mountain bikes), skateboards, roller blades, skates, skis and snowboards.

For the skateboard product line, it is expected that Barnes will incur the following per unit variable manufacturing costs:

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