Artisan Works Is Owned and Operated by a Craftsman Who

Multiple Choice

Artisan Works is owned and operated by a craftsman who makes replicas of historic firearms for museums,sportsmen,and collectors.The data are as follows: $$\begin{array} { | l | r | } \hline \text { Sales price per unit } & \$ 780 \\\hline \text { Variable cost per unit } & 470 \\\hline \text { Fixed costs per month } & 8370 \\\hline\end{array}$$ If Artisan expects to sell 60 units per month,what is his margin of safety expressed in units per month?

A) 33 units
B) 60 units
C) 87 units
D) 31 units