Globus Autos sells a single product. 8300 units were sold resulting in $83,000 of sales revenue, $21,000

Question:

Globus Autos sells a single product. 8300 units were sold resulting in $83,000 of sales revenue, $21,000 of variable costs, and $16,000 of fixed costs. If variable costs decrease by $1.00 per unit, the new margin of safety is?
Can you please explain the steps?