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Ploeger Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (4,000 units): $240,000 Variable

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

Sales (4,000 units): $240,000

Variable expenses: $156,000

Contribution margin: $84,000

Fixed expenses: $81,900

Net operating income: $2,100

The break-even point in units is:

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