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* * * * * * If the budgeted selling price per unit is $ 5 5 and the budgeted variable cost per unit is

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If the budgeted selling price per unit is $55 and the budgeted variable cost per unit is $38, with budgeted fixed costs for the year of $75,000, and actual sales volume for the year is 85,000 units, falling 5,000 units short of the budgeted sales volume, and actual fixed costs were $80,000, what impact did the shortfall in volume have on profitability for the year?
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