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not sure. haven't had cost acctg in awhile. top of my head:
(15*13120)+(107200)+(70400*0.2)+(70400*1.4)+(13200 *20)=680,640
680,640/3200 = $212.70
(15*13120)+(107200)+(13120*20)=566,400; 566,400/3200= $177
i'll look into it tomorrow if i remember ok!
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