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Coronado Industries sells 90000 wrenches for $24 per unit. Fixed costs are $700000 and net income is $400000. What should be reported as variable expenses

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Coronado Industries sells 90000 wrenches for $24 per unit. Fixed costs are $700000 and net income is $400000. What should be reported as variable expenses in the CVP income statement? $1760000$1460000$954000$1060000

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