Company ABC is trying to calculate the optimum sales price for a new Product XYZ. The company knows

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Company ABC is trying to calculate the optimum sales price for a new Product XYZ. The company knows that the product must sell for $75 or less per unit in order to be competitive. The fixed expenses are estimated at $150,000 (for production levels up to 4,000 units), and variable expenses at 4,000 units are determined to be $40,000. What would the margin of safety in sales dollars be if the sales price is $70 per unit for 3,500 units?

A. $95,000

B. $70,000

C. $60,000

D. $35,000