The Robinson Lawn Chair Company produces and sells a single high-priced lawn chair and in fiscal 1999 the company produced and sold 60.000 units. The 1999 income statement of the company reported the following: Robinson Lawn Chair Company Income Statement For Fiscal Year 1999 Total S's Per Unit Sales 1,800,000 30 Variable Costs 1,350,000 22.5 Contribution Margin 450,000 7.5 Fixed Costs 240,000 4 Income before Taxes 210,000 3.5 Tax Expense 63,000 1.05 Income After Taxes 147,000 2.45 - Determine the company's margin of safety in units for fiscal 1999. 7.000 units Oa 28.000 units b. 14.000 units OC 21,000 units