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The Poseidon Swim Company produces swim trunks. The average selling price for one of their swim trunks is $47.59. The variable cost per unit is

The Poseidon Swim Company produces swim trunks. The average selling price for one of their swim trunks is $47.59. The variable cost per unit is $22.43, Poseidon Swim has average fixed costs per year of $52,263.

What is the break-even point in units for Poseidon Swim?

Round the answer to the whole number.

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