Artisan 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 Variable cost per unit Fixed costs per month $720 $470 $6,500 If Artisan expects to sell 60 units per month, what is his margin of safety expressed in units per month? A. 86 units OB. 34 units OC. 60 units OD. 32 units