If a company had a contribution margin of $600,000 , a contribution margin ratio of 30%, total fixed costs $360,000 and income tax expense 20%. Total variable cost, margin of safety ratio and profit amount are:

a.

$1,800,000 Variable cost, margin of safety ratio 60% and profit $288,000

b.

$1,400,000 Variable cost, margin of safety ratio 40% and profit $192,000

c.

$2,400,000 Variable cost, margin of safety ratio 80% and profit $384,000

d.

$900,000 Variable cost, margin of safety ratio 70% and profit $336,000

e.

$600,000 Variable cost, margin of safety ratio 50% and profit $240,000