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Direct materials Cost per Blenders $13 Total Costs $650,000 Direct manufacturing labor 4 250,000 Variable manufacturing overhead 2.5 125,000 Fixed manufacturing overhead 6 300,000

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Direct materials Cost per Blenders $13 Total Costs $650,000 Direct manufacturing labor 4 250,000 Variable manufacturing overhead 2.5 125,000 Fixed manufacturing overhead 6 300,000 Variable selling expenses 3 150,000 Fixed selling expenses 2 100,000 Total costs $30.5 $1,575,000

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