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Actual Sales 150,000 units

Production 160,000 units

Selling price $34 per unit

Direct Materials $4 per unit

Direct Labor $4 per unit

Fixed manufacturing costs $5 per unit

Variable Overhead costs $4 per unit

Variable administrative costs $2 per unit sold

Fixed administrative Cost $100,000

What is the net income after reconciliation for throughput costing, please include the steps.

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