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Sheffield Manufacturing uses a flexible budget. It has the following budgeted manufacturing costs for 25900 pairs of shoes: Fixed Manufacturing Costs, $12200 and Variable Manufacturing

Sheffield Manufacturing uses a flexible budget. It has the following budgeted manufacturing costs for 25900 pairs of shoes: Fixed Manufacturing Costs, $12200 and Variable Manufacturing Costs, $12.00 per pair of shoes. If Sheffield Manufacturing makes 20400 pairs of shoes this month, what are the total budgeted manufacturing cost for the month?

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