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Leynnan Company sells a single product for $ 2 0 per unit. Last year, the company's sales revenue was $ 2 8 5 , 0

Leynnan Company sells a single product for $20 per unit. Last year, the company's sales revenue was $285,000 and its net operating income was $45,500. If fixed expenses totaled $97,000 for the year, the break-even point in unit sales was:
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