Americana Replics Is Owned and Operated by a Craftsman Who

Multiple Choice

Americana Replics is owned and operated by a craftsman who makes replicas of historic firearms for museums,sportsmen,and collectors.He is currently producing 63 flintlock muskets per month.Cost data for the muskets are as follows: $$\begin{array} { | l | l | } \hline \text { Price per unit } & \$ 750 \\\hline \text { Variable costs per unit } & 480 \\\hline \text { Fixed costs per month } & 8,400 \\\hline\end{array}$$ If Rustic expects to sell 60 units per month,how much is his margin of safety expressed in sales revenue? (Round unit calculations up to the next whole unit.)

A) $36,600
B) $31,875
C) $21,000
D) $13,440