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In 2016, Akin Company sold 3,000 units at $300.00 each. Variable expenses were $150.00 per unit, and fixed expenses were $40,000. The same selling price is expected for 2017. Akin is tentatively planning to invest in equipment that would increase fixed costs by 17.00%, while decreasing variable costs per unit by 20.00%. What is the company's break-even point in units for 2017? 260 180 267 390