If the company wants its margin of safety to equal $40,000, it will need to sell about

Roberts Company bases its budget on the following data:

Sales

3,600 units

Selling price

$50 per unit

Variable expense

$15 per unit

Fixed expenses

$40,530

If the company wants its margin of safety to equal $40,000, it will need to sell about:

A) 1,158 units

B) 1,958 units

C) 2,300 units

D) 800 units