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Solve for the missing amounts for the following separate cases. Viva sells its waterproof phone case for $95 per unit. Fixed costs total $119,700, and variable costs are $38 per unit. Viva sells its waterproof phone case for $92 per unit. Fixed costs total $167,000, and variable costs are $32 per unit. Zhao Company has fixed costs of $265,200. Its single product sells for $159 per unit, and variable costs are $108 per unit. Determin the break-even point in units