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West County Corp. is considering a new project with estimated depreciation of $34,000, fixed costs of $35,000, and total sales of $73,600. The variable costs

West County Corp. is considering a new project with estimated depreciation of $34,000, fixed costs of $35,000, and total sales of $73,600. The variable costs per unit are estimated at $4.60. What is the accounting break-even level of production?

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