Currently, Gray Corp. has the following income statement: \begin{tabular}{ll} Sales (12,000 units) & $36,000 \\ \hline (Variable Expenses) & (12,600) \\ \hline Contribution Margin & 23,400 \\ \hline (Fixed Expenses) & (15,000) \\ \hline Net Income & 8,400 \end{tabular} Operating under these conditions, what is the Margin of Safety? (Round to the nearest dollar.) A. $6,857 B. $23,077 C. $12,923 D. $14,677