A manufacturer of premium wire strippers has supplied the following data: Units produced and sold 340,000 Sales revenue $2,448,000 Variable manufacturing expense $1,258,000 Fixed manufacturing expense $716,000 Variable selling and administrative expense $306,000 Fixed selling and administrative expense $124,000 Net operating income $44,000 the company's margin of safety in units is closest to: 135,429 16,923. 223,333 320,317.