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Based on a predicted level of production and sales of $20,000 units, a company anticipates total costs of $96,000, fixed costs of $24,000 and operating

Based on a predicted level of production and sales of $20,000 units, a company anticipates total costs of $96,000, fixed costs of $24,000 and operating income of $33,200. Based on this information, the budgeted amount of variable cost for 17,000 units would be:

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