Meyers Window Company introduced a new window design but sales were below expectations. Sales in units last

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Meyers Window Company introduced a new window design but sales were below expectations.

Sales in units last year were 800 units. Variable cost per unit averaged $105.72, the fixed cost was

$42,000, and the selling price was $149.99.

a. What is the break-even quantity for this new window?

b. If sales stayed the same next year, how much would the variable cost have to be reduced to break even?

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