Becker Sofa Company expected to sell 12,000 leather sofas. Fixed costs were $8,400,000; unit sales price was $4,600; and unit variable costs were $2,200. Becker Sofa Company's margin of safety in units is calculated to be:
a) 8,800.
b) 8,000.
c) 9,900.
d) 9,100.
e) 8,500.