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A company produces and sells a single product. For 2020, they reported the information below. Sales price Variable cost per unit Total annual fixed

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A company produces and sells a single product. For 2020, they reported the information below. Sales price Variable cost per unit Total annual fixed costs: Units sold $101 $86 $31,000 3,000 What is this company's margin of safety in units? (Round intermediate calculations and the final answer to the nearest whole unit.)

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