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Information concerning a product produced by Baird Company appears as follows. Sales price per unit $ 174 Variable cost per unit $ 84 Total annual

Information concerning a product produced by Baird Company appears as follows.

Sales price per unit $ 174
Variable cost per unit $ 84
Total annual fixed manufacturing and operating costs $ 549,000

Required

Determine the following:

Contribution margin per unit.

Number of units that Baird must sell to break even.

Sales level in units that Baird must reach to earn a profit of $207,000.

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