Unistar Computers makes and sells a unique computer that is designed for a specific market. Cost information relating to that product is shown below:

Sales price	$	1,500	per unit
Variable costs	$	1,000	per unit
Fixed costs	$	120,000	total

Unistar expects to make and sell 300 computers. Based on this information, the margin of safety expressed in units is:

Multiple Choice

• 60 units.

• 300 units.

• 240 units.

• 120 units. Please show all formulas