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A company that manufactures electronic items sells them for ( $ 120 ) each. They need to sell 780 items per month to break even.

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A company that manufactures electronic items sells them for \\( \\$ 120 \\) each. They need to sell 780 items per month to break even. If the fixed costs are \\( \\$ 22,500 \\) per month, what are the variable costs per item? Round to the nearest cent

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