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Blanchard Company manufactures a single product that sells for $240 per unit and whose total variable costs are $180 per unit

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0 Choose Numerator / fixed costs plus pretax in come / & 2,454,000 Choose Denominator = Contribution margin argin - Per unitCalculation: I fixed costs plus pretax income = $9,54,000 t t. = $2,454,000 per unit = Sales - Total van = $240 - $10 Contrib

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