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27. If fixed costs are $246,000, the unit selling price is $126, and the unit variable costs are $78, what are the break-even sales in

27.

If fixed costs are $246,000, the unit selling price is $126, and the unit variable costs are $78, what are the break-even sales in units (rounded to a whole number)?

a.1,206 units

b.3,154 units

c.1,952 units

d.5,125 units

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