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Sales (20,000 units) Less: Variable expenses Contribution margin Less: Fixed expenses Net operating income Total $1,200,000 900,000 300,000 240,000 $ 60,000 Per Unit $60 45

Sales (20,000 units) Less: Variable expenses Contribution margin Less: Fixed expenses Net operating income Total $1,200,000 900,000 300,000 240,000 $ 60,000 Per Unit $60 45 $15 Percentage of Sales 100 2
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