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I have figured out everything except for the COGS for Year 2 using absorption costing. I know I need to multiply the sales by the

I have figured out everything except for the COGS for Year 2 using absorption costing. I know I need to multiply the sales by the UPC (51.25) and then add in the fixed manufacturing overhead cost for the year, but I have not been able to find the correct answer. I just need a bit of a push in the right direction, please
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