Davis Utilities and Devices (DUD) is a manufacturer of support equipment for the working class tax professional. Despite the fact that DUD's auditors have not been able to determine what DUD's products actually do, DUD has enjoyed consistent sales of its products over the past decade. DUD's contribution margin income statement for its mos recent year is shown below: Units Sold: 9,500 Per Unit $120 74 Sales Revenue Variable Costs Contribution Margin Fixed Costs Operating Income Total $1,140,000 703.000 437,000 282.900 $154,100 46 What is DUD's margin of safety in dollars? OA. $128,800 B. $154,000 OC. $291,900 OD. $402,000