Answer:
A. 14 units
Step-by-step explanation:
Contribution Per unit = Sales price – variable cost per unit
= $800 - $470
= $330
Break Even sales in units = Fixed Cost / Contribution per unit
= $8,580/$330
= 26 units
Margin of Safety = Total sales units - Break even sales in units
= 40 units - 26 units
= 14 units
Therefore, if Antique expects to sell 40 units per month, his margin of safety expressed in units per month is 14 units.