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Schular Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (10,000 units) $ 320,000

Schular Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (10,000 units) $ 320,000 Variable expenses 192,000 Contribution margin 128,000 Fixed expenses 64,000 Net operating income $ 64,000 The margin of safety in dollars is closest to:

A. $128,000

B. $320,000

C. $640,00

D. $160,000

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