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$ Unit Selling Price Unit Variable Costs $600 $300 $ EA $360 2180 450 $ Contribution Margin per Unit $150 240 Contribution Margin Ratio SA

$ Unit Selling Price Unit Variable Costs $600 $300 $ EA $360 2180 450 $ Contribution Margin per Unit $150 240 Contribution Margin Ratio SA $ 1635 $545 25% 60 50 50 % 90 % 996

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