Faled Company has the following assets and liabilities,stated at fair value in liquidation. 
Required:
Determine the amount of cash that will be available to pay unsecured creditors,and the percentage of unsecured liabilities that will be paid.
Definitions:
Break-Even Sales
The point at which total revenues equal total costs, resulting in zero profit.
Operating Leverage
A financial metric that measures the degree to which a firm or project can increase operating income by increasing revenue.
Net Operating Income
A company's revenue minus its operating expenses, excluding taxes and interest, indicating the profitability of its core business activities.
Sales Volume
The total number of units or products sold within a specific period.
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