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Magpie Inc. sells a single product for $40 per unit. Variable production costs are $12 per unit. Fixed overhead costs amount $54,000 per month. Variable selling costs are $8 per unit. Fixed selling costs are $6,000 per month. Last month, the company produced 10,000 units and sold 8,000 units. What is the company's breakeven point in units (rounded)? A. 3,000 B. 8,000 C. 3,333 D. 4,000 Det lection How many units must the company sell to achieve a pre-tax profit of $200,000? A. 50,000 B. 20,000 C. 66,667 D. 13,000 What's the margin of safety percentage if the company achieves the pre-tax profit of $200,000? A. 76.92% B. 91.67% C. 65% D. 8.33%