Green Acres Inc. (GAI) manufactures only one model of tractor, the Fluffy. It is well known in the tractor industry for its efficient fuel usage as it is partly solar powered. It has become a very popular tractor for those farmers who operate over great distances and cannot always access gasoline. It is a very good product and was recently endorsed by Vince Carter. This year, GAI expects to make and sell 27,700 Fluffy's. It is expected to be a very good year due to the government offering interest free loans to any farmer willing to buy a solar powered tractor. Fixed administrative costs are expected to total $539,000 and fixed manufacturing costs are expected to total $326,000. Additional financial information relating to this product for this year is provided below. Financial details per unit Selling price $476 Variable selling cost 30 Variable overhead cost 20 Direct labour cost 89 Direct material cost 188 Required: Calculate GAI's expected margin of safety in units for this year. Your