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Alpha Ltd produces winter jackets and has provided the following information: Selling Price per Jacket R723 Variable costs per unit Fabric R81 Zipper R22 Buttons

Alpha Ltd produces winter jackets and has provided the following information:

Selling Price per Jacket R723
Variable costs per unit
Fabric R81
Zipper R22
Buttons R7
Factory Worker Wage R40
Fixed Costs
Manufacturing Overheads R3,594
Admin and Selling Expenses R1,575
Other Fixed Costs R3,452

Sales for the month amounted to 126 units.

Calculate the margin of safety in units

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