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star jewelry sells 400 units resulting in $75,000 of sales revenue, a variable cost ratio of 40%, and $18,000 of fixed costs. Breakeven point in

star jewelry sells 400 units resulting in $75,000 of sales revenue, a variable cost ratio of 40%, and $18,000 of fixed costs. Breakeven point in units is

A. 196 UNITS

B. 192 UNITS

C. 160 UNITS

D. 185 UNITS

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