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Minist Corporation sells a single product for $20 per unit. Last year, the company's sales revenue was $255,000 and its net operating income was $69,000.

Minist Corporation sells a single product for $20 per unit. Last year, the company's sales revenue was $255,000 and its net operating income was $69,000. If fixed expenses totaled $84,000 for the year, the break-even point in unit sales was:

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