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Cubie Corporation has provided the following data concerning its only product:

 
Cubie Corporation has provided the following data concerning its only product:
Selling price $100 per unit
Current sales 10,600 units
Break-even sales 9,540 units

What is the margin of safety in dollars?
A) $1,060,000
B) $106,000
C) $954,000
D) $706,667