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External Sales Internal Sales Revenues 35,000,000 35,000,000 Variable Costs 26,250,000 DL+DM+Sales Comm. 24,500,000 CM 8,750,000 10,500,000 CM Ratio 25% 30% Fixed Costs 6,200,000 7,950,000 Break

External Sales Internal Sales Revenues 35,000,000 35,000,000 Variable Costs 26,250,000 DL+DM+Sales Comm. 24,500,000 CM 8,750,000 10,500,000 CM Ratio 25% 30% Fixed Costs 6,200,000 7,950,000 Break Even Point 24,800,000 26,500,000 Explain to Audra whether the CVP analysis indicates that one of the two systems (using an external vs. an internal sales force) is superior to the other. If neither system is superior, briefly list some factors Audra should consider in choosing a system. (Your answer here should be brief and to the point.

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