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Which of the following assumptions is implicit in the simplified contribution approach income statement? Multiple Choice There are two cost drivers, both units of production

Which of the following assumptions is implicit in the simplified contribution approach income statement? Multiple Choice 

There are two cost drivers, both units of production and units of sales. 

The fixed expenses do vary with either units of production or units of sales. 

Units of production and units of sales are equal. 

Inventory levels in units do change.

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