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A product sells for $ 1 2 5 , variable costs are $ 8 0 , and fixed costs are $ 4 5 , 0

A product sells for $125, variable costs are $80, and fixed costs are $45,000. If the selling price can be increased by 20% with a similar increase in variable costs, how many fewer units would have to be sold to earn a target operating income of $300,000?

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