Required information [The following information applies to the questions displayed below.] O'Brien Company manufactures and sells one product. The following information pertains to each of the company's first three years of operations: During its first year of operations, O'Brien produced 96,000 units and sold 74,000 units. During its second year of operations, it produced 83,000 units and sold 100,000 units. In its third year, O'Brien produced 89,000 units and sold 84,000 units. The selling price of the company's product is $78 per unit
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