Masirah Company sold 5,000 units of its product resulting in $70,000 of sales revenue, $15,000 of variable costs, and $14,000 of fixed costs. If variable costs decrease by $1 per unit, the new margin of safety in units is: O a3,727 units Ob 3,833 units Oc 1.167 units d. None of the given answers De 5.000 units