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The variable costs per unit for East Coast Yachts are estimated at $11.80. The new project has estimated depreciation of $26,000, fixed costs of $73,000,

The variable costs per unit for East Coast Yachts are estimated at $11.80. The new project has estimated depreciation of $26,000, fixed costs of $73,000, and total sales of $184,000. What is the accounting break-even level of production?

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