Unistar Computers makes and sells a unique computer that is designed for a specific market. Cost information relating to that product is shown below:

Sales price $ $3,100$ per unit

Variable costs $ $2,600$ per unit

Fixed costs $ $200,000$ total

Unistar expects to make and sell $620$ computers. Based on this information, the margin of safety expressed in units is:

Multiple Choice

$200$ units.

$620$ units.

$400$ units.

$220$ units.