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Sandhill Inc. has sales of $ 1 , 9 6 0 , 0 0 0 for the first quarter of 2 0 2 2 .

Sandhill Inc. has sales of $1,960,000 for the first quarter of 2022. In making the sales, the company incurred the following costs and expenses.
\table[[,Variable,Fixed],[Cost of goods sold,$744,800,$588,000
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