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3. The Atlantic Company sells a product for $150 per unit. The variable cost is $60 per unit, and fixed costs are $270,000. What is

3. The Atlantic Company sells a product for $150 per unit. The variable cost is $60 per unit, and fixed costs are $270,000.

What is the break-even point in sales units?_____________________________________ What is the break-even points in sales units if the company desires a target profit of $36,000? ___________________

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