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- Summer Moon, Inc. sells 42,000 units resulting in $224,000 of sales revenue, $67,200 of variable costs, and $97,000 of fixed costs. (Round to

- Summer Moon, Inc. sells 42,000 units resulting in $224,000 of sales revenue, $67,200 of variable costs, and $97,000 of fixed costs. (Round to the nearest whole unit.) Breakeven point in units is

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