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n September, Smith Company had the following financial statement amounts related to producing 500 units: Direct materials $27,000 Depreciation expense 11,000 Sales revenue 95,000 Direct

n September, Smith Company had the following financial statement amounts related to producing 500 units: Direct materials $27,000 Depreciation expense 11,000 Sales revenue 95,000 Direct labour 23,000 Rent expense 25,000 How much is the break-even point, rounded to the nearest whole number?

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