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Blanchard Company manufactures a single product that sells for $220 per unit and whose total variable costs are $176 per unit. The company targets an

Blanchard Company manufactures a single product that sells for $220 per unit and whose total variable costs are $176 per unit. The company targets an annual after-tax income of $825,000. The company is subject to a 25% income tax rate. Assume that fixed costs remain at $664,400.

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