This year, Amazing Inc expects to make and sell 23,300 Pencils.  Fixed administrative costs are expected to total $480,000 and fixed manufacturing costs are expected to total $306,000. Financial information relating to the product for this year is provided below.

Selling Price = $519

Variable Selling Cost = $35

Variable Overhead Cost  =  $31

Direct Labour Cost  =  $130 

Direct Material Cost = $256

Calculate Amazing Inc Expected Margin Of Safety in Units for this year.