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20.甲公司以每台售價$170 出售保固三年之吹風機，根據過去經驗

甲公司以每台售價$170 出售保固三年之吹風機，根據過去經驗，約有4%吹風機將被送回保固，平均每台吹風機更換零件之成本為$30。十月份甲公司共計出售400,000 台吹風機， ...

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