The following is Atari Corporation's contribution format income statement for last month: Sales: $1,200,000 Variable Expenses: $900,000 Contribution Margin: $ ?????? Fixed Expenses: $150,000 Net Operating Income: $ ?????? The company has no beginning or ending inventories. The company produced and sold 20,000 units last month. What is the Company's Margin of Safety in Units? O a. 600,000 O b. 1,200,000 O c. 12,500 O d. 10,000