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Total Per Unit Sales $ 120,000 $ 20 Less: Variable expenses 72,000 12 Contribution margin 48,000 $ 8 Less: Fixed expenses 30,000 Net operating income

Total Per Unit
Sales $ 120,000 $ 20
Less: Variable expenses 72,000 12
Contribution margin 48,000 $ 8
Less: Fixed expenses 30,000
Net operating income $ 18,000

Without resorting to computations, calculate the total contribution margin at the break-even point?

total contribution margin=

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