Lamar has the following data:
Selling price $ 40
Variable manufacturing cost $ 22
Fixed manufacturing cost $ 177,000 per month
Variable selling & administrative costs $ 6
Fixed selling & administrative costs $ 147,000 per month
If Lamar produces and sells 57,000 units, what is the margin of safety in units?
Multiple Choice
17,000 units
12,833 units
19,500 units
30,000 units