A manufacturing company plans to produce swing sets that will be sold at $240 per unit. Manufacturing any quantity of swing sets will cost an estimated $18,000 in fixed costs. The variable costs of producing each swing set are estimated to be $94. How many swing sets must the company sell in order to break even?

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A manufacturing company plans to produce swing sets that will be sold at $240 per unit. Manufacturing any quantity of swing sets will cost an estimated $18,000 in fixed costs. The variable costs of producing each swing set are estimated to be $94. How many swing sets must the company sell in order to break even?