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Can I get a step by step on how to find the sections in the third column (per unit cost)? Crane Company bottles and distributes

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Can I get a step by step on how to find the sections in the third column (per unit cost)?

Crane Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16 -ounce bottle to retailers. For the year 2022, management estimates the following revenues and costs. CRANE COMPANY CVP Income Statement (Estimated) For the Year Ending December 31, 2022

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