Question: A process improvement causes an increase in total fixed costs of $12,000, but reduces variable cost by $1 per unit. Prior to the process improvement,

A process improvement causes an increase in total fixed costs of $12,000, but reduces variable cost by $1 per unit. Prior to the process improvement, total fixed costs were $90,000 and contribution margin per unit was $3. What is the new breakeven point in units after the process improvement was made? _____________ Units.

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