ABC Inc. manufactures and sells toys. Price and cost data are as follows: $23.00 Selling price per unit (package of 2 CDs).............. Variable costs per unit: Direct material.......... Direct labor.......... Artist's royalties......... Manufacturing overhead........... Selling expenses.......... Total variable costs per unit...... Annual fixed costs: Manufacturing overhead......... Selling and administrative..... Total fixed costs.......... Forecasted annual sales volume (120,000 units)... $4.00 $4.00 $4.00 $3.00 $2.50 $17.50 $188,000 $272,000 $460,000 $2,760,000 What is the firm's margin of safety? Select one: a. 738,400 b. 836,364 c. 834,545 O d. 1,204,167