Carla Vista sells a learning system that helps preschool and elementary students learn basic math facts and concepts. The company's income statement from last month is as follows: Total Per Unit Sales revenue $650,000 $50 Variable expenses 227,500 17.50 Contribution margin 422,500 $32.50 Fixed expenses 266,500 Operating income $ 156,000 What is Carla Vista's margin of safety? $ Margin of safety