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Paney Company makes calendars. Information on cost per unit is as follows: Direct materials $1.50...

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Accounting

Paney Company makes calendars. Information on cost per unit is as follows: Direct materials $1.50 Direct labor 1.20 Variable overhead 0.90 Variable marketing expense 0.40 Fixed marketing expense totaled $13,000 and fixed administrative expense totaled $35,000. The price per calendar is $10. Refer to Figure 4-3. What is the break-even point in units?

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