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Mr. Pattison is the managerial accountant at the Beach Bum Surf Shoppe. Mr. Pattison advised the Sales Manager that budgeted sales at the store were 100 units, and the store's breakeven point is 14 units. What is the margin of safety in units at the Beach Bum Surf Shoppe?

A) 84

B) 85

C) 86

D) 87