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 240,000 $1,896,000 $804,000 $520,000 $180,000 $270,000 $122,000 The company's margin of safety in units is closest to Select one a. 140,000 units b. 202,238 units c. 125,714 units d. 32,105 units