A manufacturing company produces 80,000 units of product A at a total cost of 52.4 million. Total

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A manufacturing company produces 80,000 units of product A at a total cost of 52.4 million. Total fixed costs are 51.4 million. If the company increases production by 25% and uses a 40% markup, the price per unit will be:
$31.54
$37.10
$30.80
$51.80
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