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Nussbaum Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (9,000 units) $ 180,000

Nussbaum Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range.

Sales (9,000 units) $ 180,000
Variable expenses 117,000
Contribution margin 63,000
Fixed expenses 56,700
Net operating income $ 6,300

The break-even point in dollar sales is closest to:

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