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For 2013, Harper Company sold 103,000 units at a selling price of $29 per unit. Variable cost per unit was $23, and Harper's net income

For 2013, Harper Company sold 103,000 units at a selling price of $29 per unit. Variable cost per unit was $23, and Harper's net income for the year was $63,000. What was the amount of Harper's fixed costs?

$555,000

$618,000

$2,924,000

$1,827,000

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