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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 $89,000 per year
Selling & administrative 27,300per year

How many units must be sold to break even?

Round to two decimal places.

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