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A company's fixed costs amount to $60,000, variable costs per unit are $40, and the selling price per unit is $80. Calculate the break-even point

A company's fixed costs amount to $60,000, variable costs per unit are $40, and the selling price per unit is $80. 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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