838. If contribution margin per unit is $700 per unit and break-even per unit is $40, then fixed cost would be

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A. $35,000
B. $28,000
C. $17,500
D. $82,000
✅ The correct answer is option B.
Fixed cost = Contribution margin per unit × Break-even per unit
= $700 × $40 = $28,000.

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