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CD manufactures a single product which it sells for £9 per unit. The variable cost per unit for the product is £6 and fixed costs are £54,000 per month.
Problem 1: In April, actual sales were 20,000 units. The margin of safety in units in April was:
Select one:
A. 2,000
B. 14,000
C. 18,000
D. 20,000
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