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Surreal Sound, Inc., manufactures and sells compact disks. Price and cost data are as follows: Selling price per unit (package of two CDs) P25.00 Variable costs per unit: Direct material P8.20 Direct labor 4.00 Manufacturing overhead 6.00 Selling expenses Total Variable costs per unit 1.60 P19.80 Annual fixed costs: Manufacturing overhead Selling and administrative P288,000 414,000 Total Fixed costs P702,000 Forecasted annual sales volume (140,000 units) P3,500,000 Ignore income taxes. What is the firm's margin of safety? What is the firm's margin of safety? O P125,000 O P100,000 O P200,000 O P210,000