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The following monthly data in contribution format are available for the Belling shausen Company and its only product, Product SD: The company produced and sold 900 units during the month and had no beginning or ending inventories. a) What is the current margin of safety? b) Management is concerned about having the funds to pay dividends next quarter. They believe net operating income of $65,000 will be sufficient. How much sales revenue is necessary to achieve this target profit