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Công ty HPS có chi phí kinh doanh cố định là 28.500.000 đồng. Giá bán đơn vị sản phẩm là 60.000 đồng và chi phí kinh doanh biến đổi đơn vị sản phẩm 45.000 đồng. Ở mức sản lượng nào thì công ty này hoà vốn?
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