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Proper English Tea, Inc. expects to introduce a new line of teapots, but first management wants to determine its break-even point. Proper English Tea’s expected price per unit is $37.08. The company expects to sell 4,018 units. Variable costs per unit are $27.72, and the firm will need to purchase $30,555 in equipment to produce the speakers. What is the firm’s break-even point in sales volume?

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