Market Mania selts a single product. 8,000 units were sold resulting in $83,000 of sales revenue, $21,000 of variable costs, and $10,000 of fixed costs. If Market Mania reduces the selling price by $1.20 per unit, the new margin of safety is: OA 6.911 units B. 8,000 units OC. 4,958 units OD. 3,042 units