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The Herald Company manufactures and sells a single product which sells for $ 1 0 0 per unit and has a contribution margin ratio of

The Herald Company manufactures and sells a single product which sells for $100 per unit and has a contribution margin ratio of 30%. The company's monthly fixed expenses are $25,000. If Herald desires a monthly target net operating income equal to 20% of sales dollars, sales in units will have to be (rounded):

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