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The equation method yields the break-even point in unit sales, Q, as follows: Sales = Variable expenses + Fixed expenses + Profits $54Q = $45Q

The equation method yields the break-even point in unit sales, Q, as follows: Sales = Variable expenses + Fixed expenses + Profits $54Q = $45Q + $26,550 + $0 $9Q = $26,550 Q = $26,550 $9 per basket Q = 2,950 baskets

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