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A manufacturing process has a fixed cost of $102597 per month. Each unit of product being produced contains $22 worth of material and takes $46

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A manufacturing process has a fixed cost of $102597 per month. Each unit of product being produced contains $22 worth of material and takes $46 of labor. How many units are needed to break even if each completed unit has a value of $120 ? (Please round vour answer up to the nearest higher integer number. eg. 110.1 round up to 111 )

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