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Essay Preview: Acc Report this essay ACC203 a) 3000 units = 210000/70 b) 5000 units = (210000 + 140000)/70 36. Lowes Convenience Hy Market Amount Percentage Amount Percentage Sales $500000 100 $500000 100 Variable Cost $ 325000 65 $ 75000 15 Contribution Margin $175000 35 $425000 85 Fixed cost $ 30000 6 $280000 56 Operating.