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Bata produces footwear. One if its sports shoes sells for $50. The variable manufacturing costs per pair are S12.00. Total fixed manufacturing costs are

  

Bata produces footwear. One if its sports shoes sells for $50. The variable manufacturing costs per pair are S12.00. Total fixed manufacturing costs are $12,000, based on the current production volume. The fixed selling and administrative expenses total $8. 000 and commission to salespeople $4 per pair. Requirements 1. Compute the contribution margin per unit. 2. Compute the breakeven sales unit and amount.

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