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Talk Time Cellular sells smart phones for $150. The unit variable cost per phone is $25. Fixed manufacturing costs total $5,600 per month, while fixed

Talk Time Cellular sells smart phones for $150. The unit variable cost per phone is $25. Fixed manufacturing costs total $5,600 per month, while fixed selling and administrative costs total $2,100. Talk Time expects sales of $12,300 next month. How much is the margin of safety estimated for next month?
A.

$3,060

B.

$4,600

C.

$14,760

D.

$9,240

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