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Front Company had net income of $80,500 based on variable costing. Beginning and ending inventories were 1,600 units and 2,800 units, respectively. Assume the fixed

Front Company had net income of $80,500 based on variable costing. Beginning and ending inventories were 1,600 units and 2,800 units, respectively. Assume the fixed overhead per unit was $8.30 for both the beginning and ending inventory. What is net income under absorption costing?

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