Antique Works is owned and operated by a craftsman who makes replicas of historic firearms for museums, sportsmen, and collectors. The data are as follows:

Sales price per unit	$800
Variable cost per unit	470
Fixed costs per month	8,580

If Antique expects to sell 40 units per month, what is his margin of safety expressed in units per month?

Select one:

A. 14 units

B. 40 units

C. 12 units

D. 66 units