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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 $95,800 per year Selling & administrative 28,800per year

How many units must be sold to break-even?

Round to two decimal places.

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