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following information is within the relevant range. Sales (3,000 units) $180,000 ...

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Accounting

following information is within the relevant range.
Sales (3,000 units)
$180,000
Variable expenses
117,000
Contribution margin
63,000
Fixed expenses
48,300
Net operating income
$14,700
The contribution margin per unit is closest to:
$39.00
$60.00
$4.90
$21.00
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