Masirah Company sold 7,000 units of its product resulting in $70,000 of sales revenue, $28,000 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: a. 4,666 units O b. 5,000 units O c. 2,000 units O d. None of the given answers O e. 7,000 units