17. Charlotte Company prepared this income statement based on a sales volume of 1,000 units. (The relevant range of production is 800 units to 1,400 units.)

Sales $80,000

Variable expenses $41,600

Contribution margin $38,400

Fixed expenses $24,000

Net operating income $14,400

What is the margin of safety in dollars?

Group of answer choices

$40,000

$20,000

$90,000

$30,000