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Lever Products (LP) is considering the elimination of a press machine. The new press machine should reduce depreciation expenses by $36,000 annually. If LP's

 

Lever Products (LP) is considering the elimination of a press machine. The new press machine should reduce depreciation expenses by $36,000 annually. If LP's total fixed costs were $380,000 last year, what would LP's new break-even point in units if the contribution margin is 5.25 per unit?

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