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Hartl Corporation is a single product firm with the following selling price and cost structure

 
Hartl Corporation is a single product firm with the following selling price and cost structure for next year:
Selling price per unit $1.80
Contribution margin ratio 40%
Total fixed expenses for the year $218,700

How many units will Hartl have to sell next year in order to break-even?
A) 121,500
B) 202,500
C) 303,750
D) 546,750