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50,000 Units 75,000 Units Sales $ 375,000 $ 750,000
Cost of Goods Sold $ 250,000 $ 500,000
Gross Profit on Sales $ 125,000 $ 250,000
Operating expenses ($ 10,000 of it is fixed ) $ 35,000 $ 60,000
Operating Income $ 90,000 $ 190,000
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