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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 Selling

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 $89,800 per year

Selling & administrative 18,900 per year

How many units must be sold to break-even?

Round to two decimal places.

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