A company that makes organic fertilizer has provided the following data :

Bags Produced and Sold : 680,000

Sales Revenue : $4,352,000

Variable Manufacturing Expense : $1,972,000

Fixed Manufacturing Expense : $730,000

Variable Selling and Adminstrative Expense : $782,000

Fixed Selling and Adminstrative Expense : $412,000

Question : The company's margin of safety in UNITS is closest to ?

A) 471,429 B) 501,563 C) 601,524 D) 194,043 E) 485,957