A company needs to sell $8,000$ units of its only product in order to break even. Fixed costs are $$104,000,$ and the per unit selling price and variable costs are $$26$ and $$13,$ respectively if the company's margin of safely will be equal to

A$.$ $$0$

B$.$ $$22,000$

C$.$ $$208,000$

D$.$ $$104,000$