Linda is paying her two managers an annual salary of $60,000 each. Linda's four assembly line workers earn $20 per product (an average of 6,000 products built per year). Products are sold for $80 each and direct/indirect materials work out to $22 per product. Finally, there is monthly rent on the factory (3-year lease) of $4,000. What is Linda's current margin of safety?

Select one:

a. $126,240

b. 73.7%

c. 35.7%

d. Multiple answers are possible.