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Assume a sales volume of 5640 units, unit selling price of $ 20, unit variable cost of $ 12, and total fixed costs of $

Assume a sales volume of 5640 units, unit selling price of $ 20, unit variable cost of $ 12, and total fixed costs of $ 18800. What is the margin of safety in sales dollars?

a)$23500

b)$65800

c)$112800

d)47000

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