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In 2012, Teller Company sold 3,000 units at $400 each. Variable expenses wet $280 per unit, and fixed expenses were $180,000. The same selling price,

In 2012, Teller Company sold 3,000 units at $400 each. Variable expenses wet $280 per unit, and fixed expenses were $180,000. The same selling price, variable expenses, and fixed expenses are expected for 2013. What is Tellers break-even point in units for 2013?

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