The following monthly data are available for the Wilson Company and its only product:

Unit selling price	$36
Unit variable expenses	$28
Total fixed expenses	$50,000
Actual sales for the month of March	7,000 units

The margin of safety for the company during March was:

Select one:

a. $ 27,000

b. $ 6,000

c. $106,000

d. $ 56,000