Rainbow Manufacturing has the following data: Selling price: $140 Variable manufacturing cost: $87 Fixed manufacturing cost $250,000 per month Variable selling & adminstrative costs $22 Fixed selling & adminstrative costs $188,000 per month If Rainbow Manufacturing has actual monthly sales of $2,100,000 and desires an operating profit of $75,000 per month, what is the margin of safety in sales dollars? a. $242,972 b. $154,299 c $75,000 d. $250,000