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Lamar has the following data: Selling price $ 40 Variable manufacturing cost $ 22 Fixed manufacturing cost $ 183,000 per month Variable selling & administrative

Lamar has the following data:

Selling price $ 40
Variable manufacturing cost $ 22
Fixed manufacturing cost $ 183,000 per month
Variable selling & administrative costs $ 6
Fixed selling & administrative costs $ 153,000 per month

If Lamar produces and sells 63,000 units, what is the margin of safety in units?

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