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A business operated at 100% of capacity during its first month, with the following results:...

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Accounting

A business operated at 100% of capacity during its first month, with the following results:
Sales (160 units):
$160,000
Production costs (200 units):
Direct materials
$100,000
Direct labor
20,000
Variable factory overhead
10,000
Fixed factory overhead
4,000$134,000
Operating expenses:
\table[[Variable operating expenses,$12,000
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