Assessment $4$: $($Algo$)$ Unistar Computers makes and sells a$...$ LO $3-4$

Unistar Computers makes and sells a unique computer that is designed for a specific market. Cost information relating to that product is shown below:

Sales price $ $2,000$ per unit

Variable costs $ $1,500$ per unit

Fixed costs $ $145,000$ total

Unistar expects to make and sell $400$ computers. Based on this information, the margin of safety expressed in units is: