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The Products 4U Inc. manufactures and sells one product which has the following available information: Description Cost Selling price per unit $32.00 Variable costs per

The Products 4U Inc. manufactures and sells one product which has the following available information:

Description Cost
Selling price per unit $32.00
Variable costs per unit:
Direct material $5.00
Direct labour $2.70
Manufacturing overhead $0.90
Sales commission $4.60
Total annual fixed costs $103,500

How many units does the company have to sell every year to break even?

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