Currently, Gray Corp. has the following income statement: Sales (12,000 units) $36,000 Variable Expenses) (12.600) Contribution Margin 23,400 (Fixed Expenses) (15.000) Net Income 8,400 Operating under these conditions, what is the Margin of Safety? (Round to the nearest dollar.) O A $23,077 B. 56,857 C.512,923 D. 514,677