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Grain Alternative Corporation Has a Predicted Operating Income of $80,000

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Grain Alternative Corporation has a predicted operating income of $80,000. The managerial accountant reported that total variable expenses are $25,000 and its total fixed expenses are $24,000. The company has a unit contribution margin of $20 on its sole product. Calculate the number of units needed to reach the operating income of $80,000.


Definitions:

Unconscious Processes

Psychological processes that occur in the mind but are not accessible to consciousness, influencing thoughts, feelings, and actions without awareness.

Behavioral Model

A psychological framework focusing on the study and alteration of observable behaviors and external stimuli, rather than internal thoughts and feelings.

Crippling Fear

An intense, overwhelming fear that significantly impairs one's ability to function normally in daily life.

Phobia

An extreme or irrational fear of or aversion to something, which can significantly impact a person's daily life.

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