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Cambridge, Inc., is considering the introduction of a new calculator with the following price and cost characteristics: Sales price $ 315 per unit Variable costs

Cambridge, Inc., is considering the introduction of a new calculator with the following price and cost characteristics:

Sales price $ 315 per unit

Variable costs 110 per unit

Fixed costs 244,000 per month

(a) What number must Cambridge sell per month to break even?

(b) What number must Cambridge sell to make an operating profit of $173,000 for the month?

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