3,010 is the margin of safety in units.
Current Sales Units = 5,160 units
Contribution Margin per unit = Selling price per unit – Variable cost per unit
Contribution Margin per unit = $14 - $6
Contribution Margin per unit = $8
Break Even Point in Units = Fixed Cost / Contribution Margin per unit
Break Even Point in Units = $17,200 / $8
Break Even point in units = 2,150 units
The margin of Safety in Units = Current sales Units – Break Even point in units
Margin of Safety in Units = 5,160 – 2,150
The margin of Safety in Units = 3,010 units.
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