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The following relationship pertains to a year's budgeted activity regarding this service:
Direct Labour Cost Total Cost
$30,000 $129,000
$40,000 $154,000
Question 1 : What are the budgeted fixed costs for the year?
Option 1: $25,000
Option 2: $29,000
Option 3: $54,000
Option 4: $75,000
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