A manufacturer has supplied the following data: Units produced and sold Sales price per unit Variable manufacturing expense per unit Total Eixed manufacturing expense Variable selling and administrative expense per unit Total fixed selling and administrative expense $ $ $ S $ 380,000 7.20 3.50 336,000 1.50 372,000 The margin of safety in dollars is closest to: a. $2,317,090.91 b. $321,818.18 c. $2,414,181.82 d. $418,909.09