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material 83110

labour 35320
overheads 130000 248430
physical output method
A B C
output 2000 3000 1000
82810 124215 41405 248430

selling price at splitoff


30 40 80 150
49686 66248 132496 248430
sales value at splitoff
total sales 60000 120000 80000 260000
57330 114660 76440 248430

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