In the upcoming year, NUBD estimates that it will produce and sell 4,000 units. The variable costs per unit and the total fixed costs are expected to be the same as in the current year. However, it anticipates a sales price of P16 per unit. What is Value Pro's projected margin of safety for the coming year?* NUBD produces and sells a single product. Information on its costs follow. Variable costs: SG&A Production Fixed costs: SG&A Production P2 per unit P4 per unit P11,000 per year P 15,000 per year