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Company D has the following information on its management books: Price per Unit: $32 Variable Costs (Manufacturing) per Unit: $18 Variable Costs (Non-manufacturing) per Unit:

Company D has the following information on its management books:
Price per Unit: $32
Variable Costs (Manufacturing) per Unit: $18
Variable Costs (Non-manufacturing) per Unit: $6
Total Fixed Costs (Manufacturing): $70,000
Total Fixed Costs (Non-manufacturing): $26,000
How many units must Company D sell to break even?

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