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Pearl Lights sells only pearl necklaces. 8000 units were sold resulting in $260,000 of sales revenue, $70,000 of variable costs, and $40,000 of fixed costs.

Pearl Lights sells only pearl necklaces. 8000 units were sold resulting in $260,000 of sales revenue, $70,000 of variable costs, and $40,000 of fixed costs. The breakeven point in total sales dollars is ________.

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