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The variable cost per unit was R5,50 for 18 000 units manufactured. Total costs incurred were R196 000 and it was found that the fixed

The variable cost per unit was R5,50 for 18 000 units manufactured. Total costs incurred were R196 000 and it was found that the fixed overheads were R22 000 more than originally planned. What was the estimated amount for fixed costs?

A. R75 000

B. R99 000

C. R97 000

D. R174 000

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