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Managerial Accounting 13th edition chapter2 (Garrison, Noreen, Brewer) I am confused about entire of the problem 2-14 on page 65. how I solve it

Managerial Accounting 13th edition chapter2 (Garrison, Noreen, Brewer) I am confused about entire of the "problem 2-14" on page 65. how I solve it

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