F5 – Specimen exam paper Dec 14 – Multiple choice question no 7

A company makes a single product which it sells for $2 per unit.
Fixed costs are $13,000 per month.
The contribution/sales ratio is 40%.
Sales revenue is $62,500.

What is the margin of safety (in units)?
A 15,000
B 16,250
C 30,000
D 31,250

In the answer sheet it is 15000 which i think is wrong. The answer should be 16250 since budgeted sales – break even point (fixed costs / contribution per unit).

Please confirm this. thanks.