Globus Autos sells a single product. 8 comma 400 units were sold resulting in $ 85 comma 000 of sales revenue, $ 22 comma 000 of variable costs, and $ 16 comma 000 of fixed costs. If variable costs decrease by $ 1.10 per unit, the new margin of safety is ________. (Round intermediate calculations to the nearest cent.) A. $ 66,176 B. $ 69,000 C. $ 85, 000 D. $ 22, 000