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John is considering investing in a business that has monthly fixed costs of $6,599 and sells a single product that costs $46.60 per unit make.

John is considering investing in a business that has monthly fixed costs of $6,599 and sells a single product that costs $46.60 per unit make. This product sells for $99.89 per unit. What is the annual pretax operating cash flow break-even point in units for this business?

Round the answer to the whole number.

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