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A manufacturing company's budgeted fixed manufacturing overhead costs are $180,000, and variable manufacturing overhead costs are $9 per unit. If the company produces 23,000 units,

A manufacturing company's budgeted fixed manufacturing overhead costs are $180,000, and variable manufacturing overhead costs are $9 per unit. If the company produces 23,000 units, conduct a detailed analysis of the total manufacturing overhead cost and the cost per unit, considering the impact of fixed costs on breakeven analysis and pricing strategies.

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