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Priest and Sons is a local manufacturer of a product that sells for $139.85 per unit. Variable costs per unit are $65.35 and total fixed

Priest and Sons is a local manufacturer of a product that sells for $139.85 per unit. Variable costs per unit are $65.35 and total fixed costs for a period are $35,800. Total capacity for a period is 800 units. Find the break-even point as a percent of capacity. Give answer as a percent rounded to 2 decimal places (eg. 25.36%) and type % for the units?

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