Globus Autos sells a single product. 8,300 units were sold resulting in $81,000.00 of sales revenue, $21,000.00 of variable costs, and $10,000.00 of fixed costs. If Globus reduces the selling price by $1.20 per unit, the new margin of safety is: (Round any intermediary calculations to the nearest cent.) A. 5,019 units B. 8,300 units C. 3,281 units D. 6,642 units