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Rothe Company manufactures and sells a single product that it sells for $80 per unit and has a contribution margin ratio of 40%. The company's

Rothe Company manufactures and sells a single product that it sells for $80 per unit and has a contribution margin ratio of 40%. The company's fixed expenses are $46,400. If Rothe desires a monthly target net operating income equal to 20% of sales, the amount of sales in units will have to be:

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