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Darwin Company produces and sells two products, Carvings and Mementos. It manufactures these products in separate factories and markets them through different channels. They have

Darwin Company produces and sells two products, Carvings and Mementos. It manufactures these products in separate factories and markets them through different channels. They have no shared costs. This year, the company sold 56,000 units of each product.

The comopany expects for sales to decline 39,000 units with no change to unit selling price.

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Contribution Margin Income Statement

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