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A company which manufactures and sells one product has fixed costs of $80,000 per period.

A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.

How many units would need to be sold in a period to earn a profit of $10,000?

A.

9,000

B.

8,000

C.

36,000

D.

32,000

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