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If fixed costs are $256,000, the unit selling price is $118, and the unit variable costs are $72, what is the break-even point in sales units (rounded to a whole number)? a. 3,556 units b. 1,347 units c. 5,565 units d. 2,169 units a. $21,886 decrease b. $21,886 increase c. $13,414 increase d. $13,414 decrease