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 if KZ will spend P750,000 in advertising expense and sell 23,000 units in 20B?
A. 9,667
B. 11,000
C. None of the above
D. 10,000