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Swifty reported the following information for the current year: Sales (41000 units) $820000, direct materials and direct labor $410000, other variable costs $41000, and fixed

Swifty reported the following information for the current year: Sales (41000 units) $820000, direct materials and direct labor $410000, other variable costs $41000, and fixed costs $360000. What is Swifty's break-even point in units? 36000 40000 64174. 32727

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