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CoolAir Corporation manufactures portable window air conditioners. CoolAir has the capacity to manufacture and sell 8 0 , 0 0 0 air conditioners each year

CoolAir Corporation manufactures portable window air conditioners. CoolAir has the capacity to manufacture and sell 80,000 air conditioners each year but is currently only manufacturing and selling 60,000. The following per unit numbers relate to annual operations at 60,000 units:
\table[[,Per Unit],[Selling price,$125
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