During the current year, Mute Corporation expected to sell 24,400 telephone switches. Fixed costs for the year were expected to be $12,146,000, the unit sales price was budgeted at $3,400, and unit variable costs were budgeted at $1,600. Mute's margin of safety (MOS) in units is 17,522. 17,652. 21,432. 18,822. 22,742.