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Burchard Company sold 3 4 , 0 0 0 units of its only product for $ 1 8 . 2 0 per unit this year.

Burchard Company sold 34,000 units of its only product for $18.20 per unit this year. Manufacturing and selling the product required $298,000 of fixed costs. Its per unit variable costs follow.
\table[[Direct materials,$3.90
The last two collums are
Variable costs per unit
Contribution margin per unit
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