Globus Autos sells a single product. 8300 units were sold resulting in $85000 of sales revenue, $24000 of variable costs, and $14000 of fixed costs. If Globus reduces the selling price by $1.10 per unit, the new margin of safety is: (Round any intermedary calculations to the nearest cent.)

A. 8300 units B. 5428 units C. 6060 units D. 2872 units