The following is Shaffer Corporation's contribution format income statement for last month:   Shaffer Corporation's contribution format income Sales  $2,800,000 Less variable expenses   1,680,000 Contribution margin  1,120,000 Less fixed expenses        780,000 Net income   $  340,000   A total of 56,000 units were produced and sold last month. The company has no beginning or ending inventories.  Part C - What is the company’s margin of safety?单项选择题

A

$1,950,000

B

$2,800,000

C

$1,120,000

D

$850,000

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