Gould Enterprises Sells Computer Disks for $1

Gould Enterprises sells computer disks for $1.50 per disk. Unit variable expenses total $0.90. The breakeven point in units is 3 000 and budgeted sales in units are 4 300. What is the margin of safety in dollars?

A) $4 500
B) $1 950
C) $780
D) $2 580