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Company B manufactures a single product and incurs total fixed costs of $100,000. The variable cost per unit is $20, and the selling price per

Company B manufactures a single product and incurs total fixed costs of $100,000. The variable cost per unit is $20, and the selling price per unit is $40. Determine the break-even point in units and in sales revenue. Also, discuss the implications of the break-even analysis for pricing and profitability decisions.

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