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The following CVP income statements are available for Blanc Company and Noir Company. Blanc Company Noir Company Sales $470,000 $470,000 Variable costs 282,000 235,000

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The following CVP income statements are available for Blanc Company and Noir Company. Blanc Company Noir Company Sales $470,000 $470,000 Variable costs 282,000 235,000 Contribution margin 188,000 235,000 Fixed costs 169,200 216,200 Net income $18,800 $18,800

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