Masirah Company sold 5,000 units of its product resulting in $70,000 of sales revenue, $25,000 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 a. 3,600 units O b. 5,000 units O c. 1,400 units O d. 3.445 units O e. None of the given answers Company XYZ is specialized in producing and selling smart watches. The company currently has two products and is planning to improve it profits in the coming years. The company is thinking of introducing a sales commission to encourage its sales people to make more sales and improve company's profitability. When designing the sales commission the company should base the sales commission on: O a. The number of employees O b. The contribution margin O c. The selling price O d. The color of the product O e. None of the given answers