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Sarah Smith,a Sole Proprietor,has the Following Projected Figures for Next

Question 107

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Sarah Smith,a sole proprietor,has the following projected figures for next year:  Selling price per unit $150.00 Contribution margin per unit $45.00 Total fixed costs $630,000\begin{array}{lr}\text { Selling price per unit } & \$ 150 .00\\\text { Contribution margin per unit } & \$ 45.00 \\\text { Total fixed costs } & \$630,000\end{array}
What is the break-even point in dollars?


A) $189,000
B) $426,000
C) $900,000
D) $2,100,000

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