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Based on a predicted level of production and sales of 29,000 units, a company anticipates total contribution margin of $75,400, fixed costs of $29,000, and

Based on a predicted level of production and sales of 29,000 units, a company anticipates total contribution margin of $75,400, fixed costs of $29,000, and operating income of $46,400. Based on this information, the budgeted operating income for 27,000 units would be:

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