Calculate the margin of safety (expressed in units)

\begin{tabular}{|l|r|} \hline & \multicolumn{1}{l}{R} \\ \hline Direct manufacturing costs per unit & R200 \\ \hline Variable manufacturing overheads cost per unit & R50 \\ \hline Variable administration costs per unit & 10% of sales \\ \hline Sales commission & R1800000 \\ \hline Fixed manufacturing costs & R600000 \\ \hline Fixed administration and selling costs & R \\ \hline \end{tabular} INFORMATION The Salmon Ltd manufactures and sells fishing rods for R600 each. The budgeted sales for 2023 are 22000 rods and the costs are expected to be as follows