Pierce Corporation is a wholesaler that sells a single product and maintains a stable cost structure. However, the demand for their product fluctuates according to the season. Management has provided the following data for two months September October November S Net operating income (Loss) Selling price per unit Sales units Gross margin (43,000) 65,000 S 180 S 180 4,000 5,000 S 307,000S 415,000 S 13 If the sales in November increases by 4% from 0ctober, the best estimate of the margin of safety in November is: A. S 86,600 B. S 125,000 S 108,333 D S 144,333 None of the above