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The following infomation is for three of X Company's products: Product A Product B Product C Contribution margin rate 0.35 0.39 0.43 Fixed costs $27,328

The following infomation is for three of X Company's products:

Product A Product B Product C
Contribution margin rate 0.35 0.39 0.43
Fixed costs $27,328 $31,040 $38,739
Profit $6,832 $13,303 $-3,522

Sales of Product C were $81,900, but X Company is still considering dropping it because of its reported loss. If it does, $19,369 of the fixed costs associated with it can be avoided, and sales of Product B can be increased by $44,000.

If X Company does drop Product C and increases sales of Product B, X Company's profits will change by

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