For the current year, Power Cords Corp. expected to sell 40,700 industrial power cords. Fixed costs were expected to total $1,643,500; unit sales price was expected to be $3,650; and unit variable costs were budgeted at $2,100. Power Cords Corp.'s margin of safety (MOS) in units is:

A. 39.639

B. 37,739

C. 31,239

D. 47,539

E. 34,839