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Unit data: Beginning inventory Production Sales Variable costs: April May 0 150 500 400 350 500 Manufacturing cost per unit produced Operating (marketing) cost

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Unit data: Beginning inventory Production Sales Variable costs: April May 0 150 500 400 350 500 Manufacturing cost per unit produced Operating (marketing) cost per unit sold Fixed costs: Manufacturing costs $ 8.000 $ 8,000 3,400 3,400 $ 2,000,000 $ 2,000,000 Operating (marketing) costs 725,000 725,000

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