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Bellue Inc. manufactures a single product. Variable costing net operating income was $79,900 last year and its inventory decreased by 2,400 units. Fixed manufacturing overhead

Bellue Inc. manufactures a single product. Variable costing net operating income was $79,900 last year and its inventory decreased by 2,400 units. Fixed manufacturing overhead cost was $1 per unit for both units in beginning and in ending inventory. What was the absorption costing net operating income last year?

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