Taizhong Semiconductor Company Mass Produces Several Common Computer Chips

Taizhong Semiconductor Company mass produces several common computer chips. Type A sells for $1.20 per unit. Variable cost is $0.95 per unit and the fixed costs are $32,000 per month. Taizhong currently sells 140,000 units per month. How much is the margin of safety expressed in units per month?

A) 13,600 units
B) 1,600 units
C) 800 units
D) 12,000 units