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Bijoux Ltd manufactures and sells a single product. This product has the following operational data.
| Unit sales price | $50 |
| Variable manufacturing cost per unit | $25 |
| Fixed manufacturing costs | $72000 |
| Variable selling cost per unit | $2 |
| Fixed selling costs | $57000 |
| Marginal tax rate | 20% |
Calculate the sales revenue required to break even.