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Ford Tops manufactures hats for baseball teams. Ford has fixed costs of $323,000 per quarter and sells each hat for $38. If the variable cost

Ford Tops manufactures hats for baseball teams. Ford has fixed costs of $323,000 per quarter and sells each hat for $38. If the variable cost per hat is $19.00, how many hats must Ford sell each quarter to break even? (Do not round intermediate calculations.)

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