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A manufacturer is considering producing and selling a new product. The fixed costs of production will be 43,927 a year. The selling price of

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A manufacturer is considering producing and selling a new product. The fixed costs of production will be 43,927 a year. The selling price of the product will be 143 and the variable cost of each unit will be 121. How many units will have to be sold to break even (to the nearest whole number)?

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