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Calgary Lumber Company incurs a cost of $315 per hundred board feet (hbf) in processing certain rough-cut lumber, which it sells for $440 per hbf.

Calgary Lumber Company incurs a cost of $315 per hundred board feet (hbf) in processing certain rough-cut lumber, which it sells for $440 per hbf. An alternative is to produce a finished-cut at a total processing cost of $465 per hbf, which can be sold for $600 per hbf

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