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5. A company sells a single product, X, at a selling price per unit of $120 and its variable cost ratio is 80%. At break-even

5. A company sells a single product, X, at a selling price per unit of $120 and its variable cost ratio is 80%. At break-even point, contribution is $240,000. What is the number of units to be sold to break even?

a.13,000

b.10,000

c.12,000

d.14,400

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