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A company manufactures a single product.

A company manufactures a single product. The company absorbs fixed production overhead using a pre-determined rate per unit.

The following data applies for month 7:

During month 7 fixed production overhead was over absorbed by $40,000.

What was the actual number of units produced during month 7?

A.

16,000

B.

14,000

C.

8,000

D.

6,000

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