In 20A, KZ presented total variable costs at P687.50; total fixed costs at P6,750,000; sales price per unit P1,250; sold 20,000 units; tax rate at 40%. What is the margin of safety in 20B to equal 20A net income after tax if the company is to spend additional P562,500 in fixed costs in 20B?
A. 13,000 units
B. 8,000 units
C. 9,000 units
D. 10,000 units