Determine the dollar amount of baker company fixed costs

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Problem 1: Baker Company manufactures & sells kites for $8.00 each. The variable cost per kite is $3.00 with the current annual sales volume of 90,000 kites. This volume is currently Baker's breaking even point. Use this information to determine the dollar amount of Baker Company's fixed costs. (Round dollar value to the nearest whole dollar & as whole dollars only.)

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