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If fixed costs are $1,242,000, the unit selling price is $232, and the unit variable costs are $108, what is the amount of sales in

If fixed costs are $1,242,000, the unit selling price is $232, and the unit variable costs are $108, what is the amount of sales in units (rounded to a whole number) required to realize an operating income of $212,000?

a.11,726 units

b.11,500 units

c.5,353 units

d.1,963 units

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