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Classic Products Company manufactures colonial style desks. Some of the company's data was misplaced. Use the following information to replace the lost data: Actual Results

Classic Products Company manufactures colonial style desks. Some of the company's data was misplaced. Use the following information to replace the lost data:

Actual Results

Flexible Budget Variances

Flexible Budget

SalesminusVolume

Variances

Static Budget

Units sold

490,000

490,000

448,350

Revenues

$187,950

$4,900 F

(A)

$6,260 U

(B)

Variable costs

(C)

$850 U

$72,070

$10,400 F

$82,470

Fixed costs

$36,670

$3,700 F

$40,370

0

$40,370

Operating income

$78,360

(D)

$70,610

(E)

$66,470

What are the actual variable costs (C)?

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