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A company produces and sells a single product. For 2020, they reported the information below. Sales price $109 Variable cost per unit $72 Total annual

A company produces and sells a single product. For 2020, they reported the information below.

Sales price $109
Variable cost per unit $72
Total annual fixed costs: $23,000
Units sold 4,000

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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