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Which of the following represents the margin of safety in units? The excess of projected (or actual) sales units over the break-even unit sales level.

Which of the following represents the margin of safety in units?

The excess of projected (or actual) sales units over the break-even unit sales level.
The excess of projected (or actual) sales price per unit over the break-even sales price in units.
The excess of projected (or actual) cost of sales in units over the break-even costs of sales level in units.
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