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1. High Good Regular
Grade Grade Grade
Selling price
Variable conversion cost per unit
Direct materials cost per unit
Contribution margin per unit
2. High Good Regular
Grade Grade Grade
Contribution margin per unit
Divided by furnace (bottleneck) hours per unit
Contribution margin per furnace hour
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1. High Good Regular
Grade Grade Grade
Selling price 280$ 270$ 250$
2. High Good Regular
Grade Grade Grade
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