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Sunland Company has a unit selline price of $540, variable costs per unit of $346, and foxed costs of $161,214. Caliculate the break even point in units using the mathematical equation and the contribution margin per unit. A firm sells its product for $40 per unit. Its direct material costs are $5 per unit and direct labour costs are $3. Fixed manufacturing overhead costs are $72,710 and variable overhead costs are $10 per unit. Calculate the required sales in dollars to break even. Required sales in dollars