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Process ( X ) is estimated to have a fixed cost of ( $ 35,000 ) per year and a variable cost of ( $

Process \( X \) is estimated to have a fixed cost of \( \$ 35,000 \) per year and a variable cost of \( \$ 60 \) per unit in year 1 , decreasing by \( \$ 5 \) per unit per year thereafter. Process \(

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