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Light Fixtures Plus, a manufacturer of light fixtures would like to introduce a new semi-flush ceiling light

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Light Fixtures Plus, a manufacturer of light fixtures would like to introduce a new semi-flush ceiling light. The fixture could not be priced at more than $250. The company requires a return on investment of 40% on all new products. The plan is to produce and sell 2,500 fixtures which would require a $400,000 investment. Instructions Calculate the target cost per light fixture

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