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The Dooley Co. manufactures two products, Baubles and Trinkets. The following are projections for the coming year: Baubles Trinkets 28,000 units 14,000 units Sales $

The Dooley Co. manufactures two products, Baubles and Trinkets. The following are projections for the coming year:

Baubles Trinkets
28,000 units 14,000 units
Sales $ 28,000 $ 28,000
Costs:
Fixed $ 5,600 $ 12,880
Variable 16,800 22,400 11,200 24,080
Income before taxes $ 5,600 $ 3,920

How many Baubles will be sold at the break-even point, assuming that the facilities are jointly used with the sales mix remaining constant?

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