Globus Autos sells a single product. 8,100 units were sold resulting in $81,000 of sales revenue, $21,000 of variable costs, and $16,000 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.) O A. $62,176 OB. $65,000 C.$21,000 O D. $81,000