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A company uses cost-volume-profit analysis to evaluate a new product. The total fixed costs of production per year are $175,000. The unit variable cost is

A company uses cost-volume-profit analysis to evaluate a new product. The total fixed costs of production per year are $175,000. The unit variable cost is $65. Calculate the breakeven units at the following selling price:

Selling price: 80

Breakeven units:???

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