ABC Inc. manufactures and sells toys. Price and cost data are as follows: $24.00 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). $5.50 $4.50 $4.00 $3.00 $1.10 $18.10 $186,000 $260,000 $446,000 $2,880,000 What is the firm's margin of safety? Select one: a. 750,000 b. 114,286 O c. 1,008,000 O d. 1,065,763