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Sales price per unit $490 100% Variables costs $317 64.69% Unit contribution margin $173 35.31 The current quantity of sales: 610/ month Monthly fixed costs:

Sales price per unit $490 100%
Variables costs $317 64.69%
Unit contribution margin $173 35.31

The current quantity of sales: 610/ month

Monthly fixed costs: $81,100

What is the margin of safety (in units) if 540 units are sold and all costs and revenues are as budgeted?

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