13 The budgeted income statement presented below is for Griffith Corporation for the coming fiscal year. If Griffith Corporation is able to achieve the budgeted level of sales, its margin of safety in dollars would be: Sales (50,000 units) $1,000,000 Costs: Direct materials $270,000 Direct labor 240,000 Fixed factory overhead 139,980 Variable factory overhead 150,000 Fixed marketing costs 110,000 Variable marketing costs 50,000 95,980 Pretax income $ 40,020 A. $172,420 B. $138,000 C. $262,500 D. $275,862 E. $862,000