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Concord Company has sales of $498000, variable costs of $422000, and fixed costs of $20000. Pharoah Company has sales of $498000, variable costs of $210000,

Concord Company has sales of $498000, variable costs of $422000, and fixed costs of $20000. Pharoah Company has sales of $498000, variable costs of $210000, and fixed costs of $250560. Pharoah's margin of safety ratio is

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