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9) JKE, Inc. has a break even sales level of $8,000,000 and has fixed costs of $3,000,000 per year. The selling price per unit is

9) JKE, Inc. has a break even sales level of $8,000,000 and has fixed costs of $3,000,000 per year. The selling price per unit is $100. What is the variable cost per unit?

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