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Benezra Enterprises, Inc. has a plant capacity that can produce 4,000 units annually. Its predicted operations for the year are:

Sales (2,000 units at $50 each) $100,000
Manufacturing costs:
Variable $15 per unit
Fixed $25,000
Marketing and administrative costs:
Variable $10 per unit
Fixed $10,000

Refer to the information for Benezra Enterprises. What is the current operating profit?

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