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Please see this empty income statement from Spuds and Suds for FY 2 0 2 0 . Please calculate the level of sales in units

Please see this empty income statement from Spuds and Suds for FY 2020. Please calculate the level of sales in units required to achieve an EBIT target of $400,000 if price per units is 16.50. Calculate using the formula then confirm with Goal Seek. Please give your answer rounded to two decimal places.
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