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X Corp has the following data: produced is 9,000 units and sold 7,000 units. Standard variable product cost is 20 (includes DM of 12 per

X Corp has the following data: produced is 9,000 units and sold 7,000 units. Standard variable product cost is 20 (includes DM of 12 per unit); Standard FOH is 25 per unit and Selling expenses of 80,000. Normal capacity is 10,000 units. Selling price is 80 per unit. What is the income under throughput costing?

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