6 Pierce Corporation is a wholesaler that sells a single product and maintains a stable cost structure. However, the demand for their product fluctuates according to the season. Management has provided the following data for two months. September October November Net operating income (Loss) $ (43,000) $ 65,000 Selling price per unit $ 180 $ 180 Sales units 4,000 5,000 Gross margin $ 307,000 $ 415,000 9 If the sales in November increases by 4% from October, the best estimate of the margin of safety in November is: A. 86,600 B. 125,000 C. $ 108,333 D. $ 144,333 E. None of the above