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A manufacturer of premium wire strippers has supplied the following data: Units produced and sold 580,000 Sales Revenue $4,176,000 Variable manufacturing expense $2,871,000 Fixed manufacturing

A manufacturer of premium wire strippers has supplied the following data:

Units produced and sold 580,000

Sales Revenue $4,176,000

Variable manufacturing expense $2,871,000

Fixed manufacturing expense $778,000

Variable selling and administrative expense $104,000

Net operating income $75,000

The company's margin of safety in units is closed to:

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