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Smith's break even point in either units or sales dollars

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Smith Company sells a single product at a selling price of $30 per unit. Variable costs are $12 per unit and fixed costs are $41,400. Smith's break even point in either units or sales dollars is:

a) 1,380 units
b) $69,000
c) 3,450 units
d) $207,000
e) none of the above

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Smith's break even point in either units or sales dollars is determined.

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