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39. Use the following information to determine the break-even point in units (rounded to the nearest whole unit): Unit sales 40,000 Units Unit selling price

39. Use the following information to determine the break-even point in units (rounded to the nearest whole unit):

Unit sales	40,000 Units
Unit selling price	$15.50
Unit variable cost	$9.50
Fixed costs	$176,000

11,355

29,333

7,040

25,263

18,526

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