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Last Year, Chang Company Had a Net Operating Income of £77,000

Question 37

Multiple Choice

Last year, Chang Company had a net operating income of £77,000 using absorption costing and a net operating income of £70,700 using variable costing. The fixed manufacturing overhead cost has been £3 per unit for the last three years. If 18,000 units were produced last year, then sales last year were


A) 20,100 units.
B) 24,300 units.
C) 11,700 units.
D) 15,900 units.

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