Regan plc manufactures bicycles. The company has a standard bicycle that sells for 500. At present the standard bicycle is manufactured in a small plant that relies heavily on labour workers. Thus, variable costs are high, totalling 200 per bicycle and fixed costs 90,000. Next month, the company expects to sell 500 bicycles. What is the margin of safety in units? A 500 bicycles B 800 bicycles 200 bicycles 100 bicycles