HandyGro Ltd launched their growbags, targeted at the novice gardener and hope to go into full production in the forthcoming period, estimating sales of 4,000. Each growbag will sell for 28 and the cost of manufacture are below: Direct Materials 15.60 Direct labour 5 Production related fixed costs are 15,000 and marketing fixed costs are 3,500. Calculate HandyGro Lifd's margin of safety. Select one: O a. 37.5% b. 49.3% O c. 97% O d. 60%