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Round Company currently produces cardboard boxes in an automated process. Expected production per month is 40,000 units. The required direct materials cost $0.30 per unit. Manufacturing fixed overhead costs are $24,000 per month. The cost driver for manufacturing fixed overhead costs is units of production. In a flexible budget at 20,000 units, the total fixed cost is ________ per month and the total variable cost is ________ per month.
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