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If fixed costs are $277,000, the unit selling price is $123, and the unit variable costs are $73, what are the break-even sales in units

If fixed costs are $277,000, the unit selling price is $123, and the unit variable costs are $73, what are the break-even sales in units (rounded to a whole number)?

a.2,252 units

b.1,413 units

c.5,540 units

d.3,795 units

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