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To calculate the break-even point, you need to know the fixed costs, variable costs per unit, and the selling price per unit.

Break-even point (in units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit)

Without specific values for fixed costs, selling price per unit, and variable cost per unit, I can't provide you with an exact break-even point. Please provide these values, and I'll be happy to help you calculate the break-even point.

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