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Sales (1000 units) $50,000 $50 100% Less: Variable costs 20,000 20 40% Contribution Margin 30,000 30 60% Less: Fixed costs 25,000 Net Income 5,000 Plot

Sales (1000 units) $50,000 $50 100%

Less: Variable costs 20,000 20 40%

Contribution Margin 30,000 30 60%

Less: Fixed costs 25,000

Net Income 5,000

Plot a break even chart

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