Stones Manufacturing Sells a Marble Slab for $1,100

Stones Manufacturing sells a marble slab for $1,100. Fixed costs are $33,000, while the variable costs are $550 per slab. The company currently plans to sell 210 slabs this month. What is the margin of safety assuming 85 slabs are actually sold? (Round interim calculations and final calculations to the nearest whole number.)

A) $165,000
B) $49,500
C) $27,500
D) $33,000