Fancy Chair Inc. (FCI) has manufactured one chair model in recent years, the Comfochair. It is a one of a kind chair, with really cool cup holders, mini fridge, and lamp built in. The fridge can hold up to 4 sodas. It is a very good product and was featured recently in a sports magazine. Financial information relating to the company and product for next year is provided below. Financial details per unit: Selling price Variable selling cost Variable overhead cost Direct labour cost Direct material cost 245 Next year, FCI expects to make and sell 20,700 Comfochairs. It is expected to be a very good year due to the latest fad of people watching sports from home instead of attending live games. Fixed administrative costs are expected to total $546,000 and fixed manufacturing costs are expected to total $318,000. Required: Calculate FCl's expected margin of safety in units for next year