The following data are from Lucy Corporation: Bags produced and sold 240,000 Sales revenue $1,896,000 Variable manufaturing expense $804,000 Fixed manufaturing overhead $520,000 Variable selling and administrative $180,000 expense Fixed selling and administrative $270,000 expense Net operating income $122,000 What is the company's margin of safety in units? A. 32,105 units B. 202,238 units O C. 140,000 units O D. 125,714 units