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gabriel manufacturing must implement a manufacturing process that reduces the amount of toxic by-products. two processes have been identified that provide the same level of toxic by-product reduction. usage is currently 900 units. the first process would incur $250,000 of fixed costs and $650 per unit of variable costs. the second process has fixed costs of $140,000 and variable costs of $1000 per unit. what is the total cost of the first process?

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