Lamar has the following data:

Selling Price	$	40
Variable manufacturing cost	$	22
Fixed manufacturing cost	$	150,000	per month
Variable selling & administrative costs	$	6
Fixed selling & administrative costs	$	120,000	per month

If Lamar produces and sells 30,000 units, what is the margin of safety in units?

Multiple Choice

• 5,000 units.

• 22,500 units.

• 30,000 units.

• 7,500 units.