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The Hartnett Corporation manufactures baseball bats with Babe Ruths autograph stamped on them. Each bat sells for $61 and has a variable cost of $32.

The Hartnett Corporation manufactures baseball bats with Babe Ruths autograph stamped on them. Each bat sells for $61 and has a variable cost of $32. There are $43,790 in fixed costs involved in the production process.

Compute the break-even point in units.

Find the sales (in units) needed to earn a profit of $21,170.

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