Roberts Co. had the following data for the year: Sales 3,000 units Sales price $55 per unit Variable cost $25 per unit Fixed costs $34,740 If the company wants its margin of safety to equal $44,000 in sales in the coming year, all other factors remaining constant, how many units will it need to sell? Question 1 options: a) 800 b) 1,158 c) 1,958 d) 2,625