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Arthur Company Had the Following Data for the Year Just

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Arthur Company had the following data for the year just ended:
 Sales 4,000 units  Sales price $60 per unit  Variable cost $18 per unit  Fixed costs $42,000\begin{array}{|l|r|}\hline \text { Sales } & 4,000 \text { units } \\\hline \text { Sales price } & \$ 60 \text { per unit } \\\hline \text { Variable cost } & \$ 18 \text { per unit } \\\hline \text { Fixed costs } & \$ 42,000 \\\hline\end{array}


-If the company wants its margin of safety to equal $35,000 next year,all other factors remaining the same,how many units will it need to sell?


Definitions:

Hair Cells

Sensory cells located in the inner ear that translate sound vibrations into neural signals.

Place Theory

A theory in hearing that suggests that our perception of sound depends on where each component frequency produces vibrations along the basilar membrane of the inner ear.

Helmholtz

Refers to Hermann von Helmholtz, a 19th-century German scientist known for his contributions to the study of vision, hearing, and the conservation of energy.

Place Theory

A theory in hearing that proposes different areas of the cochlea are activated by different frequencies of sounds, contributing to the perception of pitch.

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