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Shelhorse Corporation produces and sells a single product. Data concerning that product appear below: Per Unit Percent of Sales Selling price $ % 180 72 100 40 Variable expenses Contribution margin $ 108 60 % Fixed expenses are $347,000 per month. The company is currently selling 4200 units per month. Required: Calculate the Following: Contribution Margin Ratio: 60 Break Even point in Sales Dollars (rounded to the whole dollar) $ 578,333 Margin of Safety in Units (nearest whole units) 987 Units