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Moyas Corporation sells a single product for $10 per unit. Last year, the company's sales revenue was $240,000 and its net operating income was $16,000.

Moyas Corporation sells a single product for $10 per unit. Last year, the company's sales revenue was $240,000 and its net operating income was $16,000. If fixed expenses totaled $80,000 for the year, the break-even point in unit sales was:

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