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If fixed costs are $251,000, the unit selling price is $119, and the unit variable...

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Accounting

If fixed costs are $251,000, the unit selling price is $119, and the unit variable costs are $74, what is the break-even point in sales units (rounded to a whole number)?
a.5,578 units
b.3,392 units
c.1,301 units
d.2,109 units
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