A company that makes organic fertilizer has supplied the following

A company that makes organic fertilizer has supplied the following data:

 

 

 

Bags produced and sold…………………………….   240,000

 

Sales revenue…………………………………………..$1,896,000

 

Variable manufacturing expense…………………  $804,000

 

Fixed manufacturing expense……………………. $520,000

 

Variable selling and administrative expense…    $180,000

 

Fixed selling and administrative expense…….     $270,000

 

Net operating income……………………………….                  $122,000

 

 

 

The company’s margin of safety in units is closest to:

 

 

 

A. $140,000 

 

B. $202,238 

 

C. $125,714 

 

D. 32,105  units