Multiple Choice Savee During the current year, Mute Corporation expected to sell 24,000 telephone switches. Fixed costs for the year were expected to be $12,144,000, the unit sales price was budgeted at $3,200, and unit variable costs were budgeted at $1.440. Mute's margin of safety (MOS) in units is O 18,270. 17. 20.880. 16.970. 22190.