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Top Disc manufactures frisbees. The following information is available for 2013 , the company's first year in business when it produced 325,000 units. Revenue of $450,000 was generated by the sale of 180,000 frisbees.
Variable Cost Fixed CostProductiondirect material $150,000 direct labor 100,000overhead 75,000 $112,500Selling & Admin. 90,000 100,000
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