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Baltimore Cellular sells smart phones for $180. The unit variable cost per phone is $72 plus a selling commission of 10%. Fixed manufacturing costs total

Baltimore Cellular sells smart phones for $180. The unit variable cost per phone is $72 plus a selling commission of 10%. Fixed manufacturing costs total $7,600 per month, while fixed selling and administrative costs total $1,400 per month. Baltimore Cellular expects sales of $19,250 per month. How much is the margin of safety?

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