Globus Autos sells a single product. $8,100$ units were sold resulting in $$82,000\mathrm{.}00$ of sales revenue, $$21,000\mathrm{.}00$ of variable costs, and $$20,000\mathrm{.}00$ of fixed costs. If Globus reduces the selling price by $$1\mathrm{.}20$ per unit, the new margin of safety is: $($Round any intermediary calculations to the nearest cent.$)q,$

A$.3,127$ units

B$.4,940$ units

C$.8,100$ units

D$.4,973$ units