Awtis Corporation has a margin of safety percentage of 25% based on its actual sales. The break-even point is $360,000 and the variable expenses are 45% of sales. Given this information, the actual profit is

a.$49,500

b.$96,000

c.$66,000

d.$18,000

A manufacturer of premium wire strippers has supplied the following data:

Units produced and sold		580,000
Sales revenue	$	4,176,000
Variable manufacturing expense	$	2,871,000
Fixed manufacturing expense	$	778,000
Variable selling and administrative expense	$	348,000
Fixed selling and administrative expense	$	104,000
Net operating income	$	75,000

The company's margin of safety in units is closest to: (Round per unit calculations to 2 decimal places.)

a.45,455 units

b.234,222 units

c.564,242 units

d.457,500 units