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Rauling INC. sells two products, Bats and Balls. Last year Phipps sold 12,000 units of Bats and 28,000 units of Balls. Related data are: Product Unit SellingPrice Unit Variable Cost Unit Contribution Margin Bats $120 $80 $40 Balls $80 $60 $20 Assuming that last year's fixed costs totaled $910,000, what was Rauling's break-even point in units?

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