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Hello, do I inculde cost of goods (70% of sales) in operating income? why is it not included in tables of budget? how do I

Hello,

do I inculde cost of goods (70% of sales) in operating income? why is it not included in tables of budget? how do I make operating income table

Thank you

http://www.chegg.com/homework-help/spreadsheets-sensitivity-analysis-income-statementstudy-appe-chapter-7-problem-41p-solution-9780136102656-exc

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