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b-40 j-60 h-102 physical units produced per batch 1,500 2,000 3,200 sales value per unit at split-off $10.00 $4.00 $7.25 cost per unit of further processing after split-off 3.05 1.00 2.50 sales value per unit after further processing 12.25 5.70 9.75 a. h-102 only. b. j-60 only. c. b-40 only. d. b-40 and h-102.
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