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Pessimistic Realistic Optimistic

Fixed Cost (FC) 100,000 100,000 100,000


Variable Cost (VC) 35 35 35
Units 3,000 5,000 6,667
Selling Price (SP) 50 50 50
Total Cost 205,000 275,000 333,345
Total Revenue 150,000 250,000 333,350
Net Profit (55,000) (25,000) 5

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