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Company B's sales price is $72 per unit. Variable costs are $40 per unit and total fixed expenses are $100,000. If Company B's current sales

Company B's sales price is $72 per unit. Variable costs are $40 per unit and total fixed expenses are $100,000. If Company B's current sales total $252,000 what is the company's margin of safety in UNITS?

Your answer should be in terms of a whole unit, no decimals or fractions.

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