thank you

A company that makes organic fertilizer has supplied the following data: Bags produced and sold 240,000 Sales revenue $ 1,896,000 Variable manufacturing expense $ 804,000 Fixed manufacturing expense $ 520,000 Variable selling and administrative expense $ 180,000 Fixed selling and administrative expense $270,000 Net operating income $ 122,000 The company's margin of safety in units is closest to: 140,000 units 202,238 units 125,714 units 32,105 units