A manufacturer of premium wire strippers has supplied the following data:   Units produced and sold 580,000Sales revenue$4,176,000Variable manufacturing expense$2,871,000Fixed manufacturing expense$778,000Variable selling and administrative expense$348,000Fixed selling and administrative expense$104,000Net operating income$75,000The company's margin of safety in units is closest to: (Round per unit calculations to 2 decimal places.)

A. 234,222 units
B. 45,455 units
C. 564,242 units
D. 457,500 units


Answer: B

Business

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