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The following costs were for Optimal View Inc., a contact lens manufacturer: Output Fixed Cost Variable Cost Total Costs 300 $5,200 $12,000 $17,200 350 5,200 14,000 19,200 400 5,200 16.000 21,200 450 5,200 18,000 23,200 At an output level of 500 lenses, per unit total cost is projected to be: $48.56. $56.67. $50.40. $45.85. $39.45.
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