Globus Autos sells a single product. $8,000$ units were sold resulting in $$83,000$ of sales revenue, $$21,000$ of variable costs,

:and $$10,000$ of fixed costs. If Globus reduces the selling price by $$1\mathrm{.}20$ per unit, the new margin of safety is

units $6,911.$a

units $3,042.$b

units $4,958.$c

units $8,000.d$