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Please explain:( If the sales price is $60 per unit, the variable cost is $10 per unit, total fixed costs is $60,000, and 12,000 units

Please explain:(

If the sales price is $60 per unit, the variable cost is $10 per unit, total fixed costs is $60,000, and 12,000 units are produced, the break-even in units is: A. 1, 200. B. 1,000. C. 240 D. 200

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