help please

Team Spirit imprints calendars with college and university names. The company has fixed expenses of $770,000 each month. Variable expenses are $4.25 per carton of calendars, or the variable expenses, 60% is the cost of goods sold, while the remaining 40% relates to variable operating expenses. The company sells each carton of calendars for $9.60. In June, the company expects to sell 180,000 cartons What will Team Spirit's margin of safety be in dollars? O A The margin of safety is $792,304. OB. The margin of safety is $ 193,000. The margin of safety is $679,489. D. The margin of safety is $499,000. E. The margin of safety is $346,318