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If fixed costs are $1,228,000, the unit selling price is $225, and the unit variable costs are $103, what is the amount of sales required

If fixed costs are $1,228,000, the unit selling price is $225, and the unit variable costs are $103, what is the amount of sales required to realize an operating income of $211,000?

a. 2,049 units

b. 11,795 units

c. 5,458 units

d. 11,922 units

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