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Moyas Corporation sells a single product for $25 per unit. Last year, the companys sales revenue was $265,000 and its net op

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Answer- The break-even point in unit sales was =7120 units.

Explanation- Contribution margin = Fixed costs+ Net operating income

= $89000+$43500

= $132500

Sales units = Sales revenues/Selling price per unit

=$ 265000/$25 per unit

= 10600 units

Contribution margin per unit = Contribution margin/Sales units

= $132500/10600 units

= $12.50 per unit

Break-even point in unit sales = Fixed costs/Contribution margin per unit

= $89000/$12.50 per unit

= 7120 units

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