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Bellue Incorporated manufactures a single product. Variable costing net operating income was $114,600 last year and its inventory decreased by 3,000 units. Fixed manufacturing overhead

Bellue Incorporated manufactures a single product. Variable costing net operating income was $114,600 last year and its inventory decreased by 3,000 units. Fixed manufacturing overhead cost was $3 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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