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A company manufactures and sells a product for $113 per unit. The company's fixed costs are $61,760, and its variable costs are $83 per unit.

A company manufactures and sells a product for $113 per unit. The company's fixed costs are $61,760, and its variable costs are $83 per unit. The company's break-even point in dollars is: (Round your intermediate calculations to two decimal places.)

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