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[ The following information applies to the questions displayed below. ] Phoenix Company reports the following fixed budget. It is based on an expected production

[The following information applies to the questions displayed below.]
Phoenix Company reports the following fixed budget. It is based on an expected production and sales volume of 15,300 units.
\table[[\table[[PHOENIX COMPANY],[Fixed Budget],[For Year Ended December 31]]],[Sales,$3,060,000
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