Cralic Company has 12 employees and operates in Texas.The Form 940 for the previous year contained the following information: 
What amount should be entered on line 7?
Definitions:
Average Fixed Cost
The fixed costs (costs that do not change with the level of output) of producing a good or service, divided by the quantity of output produced.
Total Cost
The entire cost of production, including both fixed and variable costs.
Average Total Cost
Average total cost is the total cost of production (fixed plus variable costs) divided by the total quantity produced, indicative of the cost per unit at different levels of output.
Average Variable Cost
The total variable cost per unit of output, found by dividing total variable costs by the quantity of output produced.
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