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Beyond Technologies Corp

Accounting

Beyond Technologies Corp. has the following data available from its operations: 
Selling price per unit     $227.5

Direct materials cost per unit     $70

Processing and assembly costs per unit     $52.5

Batch setup and assembly costs $11,375

Fixed manufacturing and administrative costs $5,075,000 
How many units per batch is needed to earn a contribution per batch of $50,000? 

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