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Brewer Corporation estimated its quarterly break-even sales for 2017 to be 45,800 units, priced at $38 each. Its actual sales for the year amounted to

Brewer Corporation estimated its quarterly break-even sales for 2017 to be 45,800 units, priced at $38 each. Its actual sales for the year amounted to $7,752,000 and actual quarterly fixed expenses were $618,250. Required: 1. Compute the annual margin of safety in units and dollars.

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