To find the new level of fixed assets, we need to find the current percentage of fixed assets to fullcapacity sales. Doing so, we find:Fixed assets / Full capacity sales = $470,000 / $677,778Fixed assets / Full capacity sales = .6934Next, we calculate the total dollar amount of fixed assets needed at the new sales figure.Total fixed assets = .6934($710,000)Total fixed assets = $492,344The new fixed assets necessary is the total fixed assets at the new sales figure minus the current level of fixed assts.New fixed assets = $492,344 – 470,000New fixed assets = $22,344
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