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The Turner Company manufactures a product that has variable costs of $4.00 per unit. The product sells for $6.00 per unit. Fixed costs for the

The Turner Company manufactures a product that has variable costs of $4.00

per unit. The product sells for $6.00 per unit. Fixed costs for the coming year

are estimated to be $130,000. How many units must the company sell to

generate pretax income of $30,000?

A. 26,667.

B. 50,000.

C. 65,000.

D. 80,000.

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