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X Company has the following information for its three products in 2016: Unit Sales Contribution Margin Product A 58,700 $3.70 Product B 7,700 $6.80 Product

X Company has the following information for its three products in 2016:

Unit Sales Contribution Margin

Product A 58,700 $3.70

Product B 7,700 $6.80

Product C 19,600 $12.20

Total 86,000 $22.70

Fixed costs in 2016 were $309,000. Assuming the 2016 unit sales mix and fixed costs do not change in 2017, what must total unit sales be in 2017 for X Company to earn $135,000 after taxes? Assume a tax rate of 32%.

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