Santa Fe Production sells a single product to wholesalers. The company\'s budget for the upcoming year revealed anticipated unit sales of 31,600, a selling price of $20, variable cost per unit of $8, and total fixed costs of $360,000. Santa Fe\'s safety margin in units is:

A. 1,600.\r\n

B. 13,600.\r\n

C. 0.\r\n

D. (13,400).\r\n