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Given a fixed cost of $180,000, variable cost per unit of $100, and a selling price per unit of $220, calculate the break-even point in

Given a fixed cost of $180,000, variable cost per unit of $100, and a selling price per unit of $220, calculate the break-even point in units and dollars. Discuss the break-even analysis results in the context of the company's cost structure and profitability. Present a comprehensive calculation process.

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