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If an event has fixed costs of $40946, and the price of an admission ticket is $107, with variable costs per attendee adding up

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If an event has fixed costs of $40946, and the price of an admission ticket is $107, with variable costs per attendee adding up to $40, how many people must attend in order for the event to earn an after-tax profit of $5374, with a tax rate of 28% ?

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