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Feather Friends, Incorporated, distributes a high - quality wooden birdhouse that sells for $ 8 0 per unit. Variable expenses are $ 4 0 .

Feather Friends, Incorporated, distributes a high-quality wooden birdhouse that sells for $80 per unit. Variable expenses are $40.00 per unit, and fixed expenses total $200,000 per year. Its operating results for last year were as follows:
\table[[Sales,$2,080,000
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