Daley Co. manufactures computer monitors. Following is a summary of its basic cost and revenue data:

	Per Unit				Percent
Sales price	$	580				100
Variable costs		348				60
Unit contribution margin	$	232				40

Assume that Daley Co. is currently selling 700 computer monitors per month. Fixed costs are expected to be $96,000.

Required: Calculate Daley Co.'s margin of safety (MOS) in units if 700 units are sold. Round your answer up, to the nearest whole number.

Please show how, thanks!