A manufacturer of s has supplied the following data: Units produced and sold 560,000 Sales revenue $4,704,000 Variable manufacturing expense 2,436,000 Fixed manufacturing expense 1,200,000 Variable selling and administrative expense 616,000 Fixed selling and administrative expense 272,000 Net operating income $180,000 The company's margin of safety in units is closest to: A) 384,762 B) 263,704 C) 61,017 D) 522,740