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Description Amount Sales (60,000 units) $1,200,000 Direct materials 250,000 (Variable) Direct Labor (Variablo) 150,000 Manufacturing overhead: Variable 80,000 Fixed 120,000 Selling and administrative: Variable 240.000

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Description Amount Sales (60,000 units) $1,200,000 Direct materials 250,000 (Variable) Direct Labor (Variablo) 150,000 Manufacturing overhead: Variable 80,000 Fixed 120,000 Selling and administrative: Variable 240.000 Fixed 200,000 Not operating income $ 150.000 Roquired: I Calculato the CM por unit (1 mark)

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