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Required: Ford Tops manufactures hats for baseball teams. Ford has fixed costs of $36,400 per quarter and sells each hat for $26. If the variable

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Required: Ford Tops manufactures hats for baseball teams. Ford has fixed costs of $36,400 per quarter and sells each hat for $26. If the variable cost per hat is $23.40, how many hats must Ford sell each quarter to break even? (Do not round intermediate calculations.)

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