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Assuming that TV Guide decided that their upside was insufficient and wanted to double their royalty from 10% to 20%, and also assuming that fixed

Assuming that TV Guide decided that their upside was insufficient and wanted to double their royalty from 10% to 20%, and also assuming that fixed costs were to include the initial production run of $300,000 in addition to the other fixed costs of $50,000, what would the new breakeven in units be (rounded) ?

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