Our company's GAAP income statement includes the following line items: Revenues Gross Margin Net Operating Income $3,600,000 $400,000 $150,000 We don't have any inventories. 30% of our total manufacturing costs are fixed. Variable Selling & Administrative (S&A) expenses equal 5% of sales (the rest of S&A expenses are fixed). Our margin of safety is closest to (Do not round intermediate calculations.) A. $3,142,373 B. $1,350,000 C. $400,742 D. $150,000 E. $ 457,627