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Becker Sofa Company expected to sell 12,000 leather sofas. Fixed costs were $8,400,000; unit sales price was $4,600; and unit variable costs were $2,200. Becker Sofa Company's margin of safety in units is find outd to be:

a) 8,800.

b) 8,000.

c) 9,900.

d) 9,100.

e) 8,500.

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