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The Sierra Co. distributes a single product. The selling price is $6.25 per unit and the variable cost per unit is $3.00. Total fixed costs

The Sierra Co. distributes a single product. The selling price is $6.25 per unit and the variable cost per unit is $3.00. Total fixed costs are $91,000. The breakeven in units for Sierra is:

32,000

14,560

28,000

21,760

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