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Moran Company had $155,400 of net income in 2012 when the selling price per unit was $160, the variable costs per unit were $100, and the fixed costs were $572,400. Management expects per unit data and total fixed costs to remain the same in 2013. The president of Moran Company is under pressure from stockholders to increase net income by $63,600 in 2013. How many units were sold in 2012? Compute the number of units that would have to be sold in 2013 to reach the stockholders' desired profit level.
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