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15) A manufacturer is considering producing and selling a new product. The fixed costs of production will be 43,734 a year. The selling price of

15)

A manufacturer is considering producing and selling a new product. The fixed costs of production will be 43,734 a year. The selling price of the product will be 144 and the variable cost of each unit will be 126. How many units will have to be sold to break even (to the nearest whole number)?

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