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S

Selling price 12 Per unit Contribution per unit 5


Sales units 6,000
Variable Cost 7 Per unit
BOH 20,000

Breakeven Point Fixed cost 4,000 UNITS


Contribution per unit

Margin of safety B.S - B.Breakeven units = 2,000 100 =


B.S 6,000
33.333333 %

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