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XYZ Inc. sells a single product for $ 3 0 per unit. Variable production costs are $ 1 8 per unit. Fixed overhead costs amount

XYZ Inc. sells a single product for $30 per unit. Variable production costs are $18 per unit. Fixed overhead costs amount $20,000 per month. Variable selling costs are $3 per unit. Fixed selling costs are $4,000 per month. Last month, the company produced 10,000 units and sold 9,000 units. What is the company's margin of safety?
a. $20,000
b. $100,000
C. $190,000
d. $40,000
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