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%. Compare the margin of safety from 20A to 20B with the same variable and fixed costs, and sales price but 25,000 units are sold in 20B.
A. Decrease from 25,000 units to 20,000 units.
B. Decrease from 13,000 units to 8,000 units.
C. Increase from 20,000 units to 25,000 units.
D. Increase from 8,000 units to 13,000 units.