Kelvin Co. produces and sells socks. Variable costs are budgeted at $6 per pair, and fixed costs for the year are expected to total $130,000. The selling price is expected to be $8 per pair. The sales units required for Kelvin Co. to make a before-tax profit (TB) of $16,000 are: Multiple Choice 68,000 units. 73,500 units. 72,000 units. 73,000 units. 74,000 units. In the current year, Becker Sofa Company expected to sell 12,200 leather sofas. Fixed costs for the year were expected to be $8,401,000; unit sales price was budgeted at $4,700; and unit variable costs were expected to be $2,300. Becker Sofa Company's margin of safety ratio (MOS %) is (rounded to two decimal places): (Do not round intermediate calculations.) Multiple Choice 71.77%. 78.46%. 71.31%. 79.75%. 73.83%