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The fixed cost element for the firm is: Cost Volume $15,000 3,000 $18,000 4,000 $20,000 7,000 $11,250 $10,250 $12,250 $11,350

The fixed cost element for the firm is:

Cost Volume

$15,000 3,000

$18,000 4,000

$20,000 7,000

$11,250

$10,250

$12,250

$11,350

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