Daley Co.manufactures computer monitors.Following is a summary of its basic cost and revenue data: 
Assume that Daley Co.is currently selling 700 computer monitors per month.Fixed costs are expected to be $96,000.
Required: Calculate Daley Co.'s margin of safety (MOS) in units if 700 units are sold.Round your answer up, to the nearest whole number.
Definitions:
Insurance Premium
The amount paid periodically to an insurance company in exchange for coverage.
Condensed Balance Sheet
A simplified balance sheet that consolidates some of the more detailed accounts into major categories, providing a summary overview of a company's financial position.
Statement of Cash Flows
An overview presenting the effects of changes in income and balance sheet figures on cash and cash equivalents, categorized by operating, investing, and financing activities.
Indirect Method
An approach used in cash flow statements where net income is adjusted for changes in non-cash working capital and other items to arrive at net cash flow from operating activities.
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