Masirah Company sold 5,000 units of its product resulting in $60,000 of sales revenue, $25,000 of variable costs, and $10,000 of fixed costs. If variable costs decrease by $1 per unit, the new margin of safety in units is: a 1.250 units b. 3,750 units C 3,571 units d. None of the given answers De 5,000 units