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A firm sells a single product and is preparing the budget for the next period. The product has a contribution to sales ratio of 40% and fixed costs are $45,000. The break even point is at sales of 6,000 units and the margin of safety is 4,000 units at the budgeted sales level. What is the budgeted sales revenue for the period? $112,500 $125,000 $105,000 $187,500