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Bellue Incorporated manufactures a single product. Variable costing net operating income was $98,200 last year and its Inventory decreased by 2,300 units. Fixed manufacturing

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Bellue Incorporated manufactures a single product. Variable costing net operating income was $98,200 last year and its Inventory decreased by 2,300 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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