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SBD Phone Company sells its waterproof phone case for $97 per unit. Fixed costs total $212,000, and variable costs are $37 per unit. Compute the

SBD Phone Company sells its waterproof phone case for $97 per unit. Fixed costs total $212,000, and variable costs are $37 per unit. Compute the units of product that must be sold to earn pretax income of $235,000.

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