For the current year, Electric Corporation expected to sell 42,800 industrial power cords. Fixed costs were expected to total $1,654,000; unit sales price was expected to be $4,150; and unit variable costs were budgeted at $2,650.

Electric Corporation's margin of safety (MOS) in units is:

Multiple Choice

• 49,597.

• 39,797.

• 36,897.

• 41,697.

• 33,297.