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Marigold Corp. sells a product for $50 per unit. The fixed costs are $810000 and the variable costs are 60% of the selling price. As a result of new automated equipment, it is anticipated that fixed costs will increase by $270000 and variable costs will be 50% of the selling price. The new break-even point in units is: 43200 . 32400 . 40500 . 45900