Use the Following Information to Answer Questions

Use the following information to answer questions
Wild Bear Corp. sells tents for $250. The company produced and sold 5,000 tents in 2010 and incurred the following costs:
Variable production cost per tent $125
Fixed production cost $195,000
Variable selling expense per tent $25
Fixed selling and administrative cost $135,000
The company had expected to sell 3,900 units in 2010. Wild Boar's tax rate is 30%.
-What was Wild Bear's margin of safety in units for 2010?

A) 1,100 units
B) 1,700 units
C) 3,640 units
D) 3,023 units
E) 3,050 units