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Swem Corporation makes a product that sells for $110 per unit. The product's current sales are 17,700 units and its break-even sales are 14,337 units.

Swem Corporation makes a product that sells for $110 per unit. The product's current sales are 17,700 units and its break-even sales are 14,337 units. Required: Compute the margin of safety in both dollars and as a percentage of sales.

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