单选题
A manufacturer has the following figure for the product A
Original Data Increase Variable Cost to $15
Unit selling 30 30
Unit variable cost 10 15
Fixed cost 3,000 3,000
Budget selling units 300 300
Margin of safety is ______.
(a)increase 50 units (b)increase 100 units
(c)decrease 50 units (d)decrease 100 units