A company that makes organic fertilizer has provided the following data :
Bags Produced and Sold: 680,000
Sales Revenue: $4,352,000
Variable Manufacturing Expense: $1,972,000
Fixed Manufacturing Expense: $730,000
Variable Selling and Administrative Expense: $782,000
Fixed Selling and Administrative Expense: $412,000
Question: The company's margin of safety in UNITS is closest to ?
A) 471,429 B) 501,563 C) 601,524 D) 194,043 E) 485,957