A manufacturer of premium wire strippers has supplied the following data:

Units produced and sold		580,000
Sales revenue	$	4,176,000
Variable manufacturing expense	$	2,871,000
Fixed manufacturing expense	$	778,000
Variable selling and administrative expense	$	348,000
Fixed selling and administrative expense	$	104,000
Net operating income	$	75,000

The company's margin of safety in units is closest to:

Select one:

a. 234,222 units

b. 564,242 units

c. 457,500 units

d. 45,455 units