Star Pizza Box in Mesquite, TX manufactures a single product that it sells for $16 per unit. They have significant automation leading to monthly fixed costs of $76,800. The automation allows Star Pizza to keep their labor costs low, resulting in a contribution margin ratio of 40%. If the company's actual sales are $224,000, its margin of safety is:

A. Not Enough Info

B. 192,00

C. $89,600

D. $32,000