Sam's Slippery Sandwiches has the following data related to last month's sales: Sales (17,000 units)........... Variable expenses ................. Contribution margin........ Fixed expenses.............. Net operating income.......... $357,000 255,000 102,000 68.000 S. 34.000 FC = CMR 1. The margin of safety in units for Sam's is closest to: A) 17,000 Mos = S -BE B) 1,619 C) 5,667 357000 - D) 11,333