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Top Right Brushes produces a premium hairbrush. Total manufacturing costs are $230,000 when 21,000 brushes are produced. Of t

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Variable cost per unit = $ 78750 / 21000 brushes = $ 3.75

Total Variable cost for 31000 units = 31000 x 3.75 = $ 116,250

Fixed cost = $ 230000 – 78750 variable cost = $ 151,250

Variable Cost

Fixed Cost

Total Production Cost

$116,250

$151,250

$267,500

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