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Bluewing, Incorporated sells a single product for $ 1 4 . At a volume level of 6 0 , 0 0 0 units, variable costs

Bluewing, Incorporated sells a single product for $

14 .

At a volume level of

60, 000

units, variable costs are $

9

per unit and fixed costs total $

420, 000 .

If fixed costs do not change, Bluewing

s break

-

even point would be:

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