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Feather Friends, Incorporated, distributes a high - quality wooden birdhouse that sells for $ 2 5 per unit. Variable expenses are $ 8 per unit,

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Feather Friends, Incorporated, distributes a high-quality wooden birdhouse that sells for $25 per unit. Variable expenses are $8 per unit, and fixed expenses total $160,000 per year. Its operating results for last year were as follows:
\table[[,],[Sales (14,000 units),$350,000
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