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Oslo Company prepared the following contribution format income statement based on a sales volume of $1,000$ units $($the relevant range of production is $500$ units to $1,500$ units$)$:

Sales $ $95,000$

Variable expenses $57,000$

Contribution margin $38,000$

Fixed expenses $31,920$

Net operating income $ $6,080$

$11.$ What is the margin of safety in dollars? What is the margin of safety percentage?