Margin of Safety Heads$-$Up Company sold $6,600$ scooter helmets at $$80\mathrm{.}00$ each this fiscal year. Unit variable costs were $$50\mathrm{.}00($includes direct material, direct labor, variable manufacturing overhead, and variable selling expense$).$ Total fixed costs equaled $$82,500($includes fixed manufacturing overhead and fixed selling and administrative expense$).$ Operating income for the year was $$115,500.$ Calculate the margin of safety in units.

Select one:

a$.3,850$

b$.1,375$

c$.6,600$

d$.4,400$

e$.2,750$