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Information concerning a product produced by Finch Company appears here: Sales price per unit $ 174 Variable cost per unit $ 75 Total annual fixed

Information concerning a product produced by Finch Company appears here:

Sales price per unit $ 174
Variable cost per unit $ 75
Total annual fixed manufacturing and operating costs $ 613,800

Required

Determine the following:

Contribution margin per unit.

Number of units that Finch must sell to break even.

Sales level in units that Finch must reach to earn a profit of $326,700.

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