Santa Fe Production sells a single product to wholesalers. The company's budget for the upcoming year revealed anticipated unit sales of 31,600, a selling price of $20, variable cost per unit of $8, and total fixed costs of $360,000. Santa Fe's safety margin in units is:

A. 1,600.
B. 13,600.
C. 0.
D. (13,400).
E. None of the answers is correct.


Answer: A

Business

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