A company that makes organic fertilizer has supplied the following data: Bags produced and sold Sales revenue Variable manufacturing expense Fixed manufacturing expense Variable selling and administrative expense Fixed selling and administrative expense Net operating income 200,000 $1,560,000 $ 660,000 $ 448,000 $ 180,000 $ 214,000 $ 58,000 The company's margin of safety in units is closest to: (Round per unit calculations to 2 decimal places.) Multiple Choice 115,128 units 16,111 units 168,986 units 100,444 units