Please solve with steps

A company needs to sell 12,000 units of its only product in order to break even. Fixed costs are $60,000, and the per unit selling price and variable costs are $18 and $13, respectively. If total sales are $280,000, the company's margin of safety will be equal to: O A. $0 O B. $60,000 OC. $64,000 OD. $216,000