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Based on a predicted level of production and sales of 18,000 units, a company anticipates total variable costs $59,400, fixed costs of $18,000, and operating

Based on a predicted level of production and sales of 18,000 units, a company anticipates total variable costs $59,400, fixed costs of $18,000, and operating income of $100,980. Based on this information, the budgeted amount of operating income for 16,000 units would be

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