Magpie Inc. sells a single product for S40 per unit. Variable production costs are $12 per unit. Fixed overhead costs amount $54,000 per month. Variable selling costs are $8 per unit. Fixed seling costs are $6,000 per month. Last month, the company produced 10,000 units and sold 8,000 units. How many units must the company sell to achieve a pre-tax profit of $200,000? A. 50,000 B. 13.000 C. 20,000 D. 66,667 Magpie Inc. sells a single product for $40 per unit. Variable production costs are $12 per unit. Fixed overhead costs amount $54.000 per month. Variable selling costs are $8 per unit. Fixed selling costs are $6,000 per month. Last month, the company produced 10,000 units and sold 8,000 units. What's the margin of safety percentage if the company achieves the pre-tax profit of $200,000? A. 65% B. 8.33% C. 91.67% D. 76.92%