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Rose Corporation sells backpacks. Variable costs for this product are $ 3 1 per unit, and the sales price per unit is $ 5 1

Rose Corporation sells backpacks. Variable costs for this product are $31 per unit, and the sales price per unit is $51 per unit. Total fixed costs amount to $82,000. How many backpacks does Rose need to sell to achieve a desired profit of $44,000?

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