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A company's fixed costs amount to $105,000, variable costs per unit are $85, and the selling price per unit is $180. Calculate the break-even point

A company's fixed costs amount to $105,000, variable costs per unit are $85, and the selling price per unit is $180. Calculate the break-even point in units and dollars. Discuss the implications of break-even analysis for pricing strategies and profitability management. Present a comprehensive calculation process.

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