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Tim Taylor has written a self improvement book that has the following cost characteristics: Selling Price $16.00 per book Variable cost per unit: Production $4.00

Tim Taylor has written a self improvement book that has the following cost characteristics:

Selling Price $16.00 per book Variable cost per unit: Production $4.00 Selling & administrative 2.00 Fixed costs: Production $94,600 per year Selling & administrative 27,900 per year

How many units must be sold to break-even?

Round to two decimal places.

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