Fixated Company wants to calculate its margin of safety from the following information. The following information extracted from the books of Fixated Company: Selling price per unit $45 Variable cost per unit $27 Total fixed costs $45,252 Expected sales for March 3,270 units The margin of safety in % (to nearest %) is: Formula = Margin of safety/Sales Select one: O a. 23% O b. 17% O c. 48% O d. 69%