Southwest U's campus book store sells course packs for $19 each. The variable cost per pack is $12, and at current annual sales of 43,000 packs, the store earns $75,000 before taxes on course packs. How much are the fixed costs of producing the course packs?

A. $203,400
B. $277,980
C. $253,120
D. $226,000
E. $221,480


Answer: D

Business

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