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$7.[0/1\mathrm{.}92$ Points$]$ WANEFMAC$81\mathrm{.}2\mathrm{.}025.$

Given the following notations, write a formula for $\%,$ the break$-$even salen level,

$SP=$ selling price per unit

$FC=$ total fixed cost

$VC=$ variable cost per unit

Check which variable$($s$)$ should be in your answer.

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