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Based on a predicted level of production and sales of 38,000 units, a company anticipates total contribution margin of $106,400, fixed costs of $38,000, and

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Based on a predicted level of production and sales of 38,000 units, a company anticipates total contribution margin of $106,400, fixed costs of $38,000, and operating income of $68,400. Based on this information, the budgeted operating income for 35,000 units would be

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