For the current year, Mower Cords Corp. expected to sell 42,000 industrial power cords. Fixed costs were expected to total $1,650,000; unit sales price was expected to be $3,750; and unit variable costs were budgeted at $2,250. Mower Cords Corp.'s margin of safety (MOS) in units is: 40,900. O 32,500. 48,800. O 36,100. O 39,000