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Calculator A business operated at 100% of capacity during its first month, with the following results: Sales (99 units) $415,800 Production costs (124 units): Direct

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Calculator A business operated at 100% of capacity during its first month, with the following results: Sales (99 units) $415,800 Production costs (124 units): Direct materials $56,298 14,374 Direct labor Variable factory overhead Fixed factory overhead 25,155 23,957 119,784

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