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Sales revenue Variable costs Contribution margin Fixed costs. Net operating income (loss) Seward $ 898,800 599,640 $ 299,160 233,340 $ 65,820 Charles $ 599,200

Sales revenue Variable costs Contribution margin Fixed costs. Net operating income (loss) Seward $ 898,800 599,640 $ 299,160 233,340 $ 65,820 Charles $ 599,200 479,360 $ 119,840 155,560 $ (35,720)

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