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Determine the unit sales when costs are the same for two different machines.

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I have 2 machines, one new and one old.

The monthly capacity-related costs are 40K for the new, and 32K for the old machine. The flexible costs are $40 per unit for the new, and $44 per unit for the old machine. The sales price per unit is $55 for both.

I want to determine the sales level, in number of units, when costs are the same for both machines.

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Cost per unit = (Fixed cost + variable cost) / Number of units

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