A company reported the following data:

Sales $240,000 (20,000 units)

Variable operating costs $80,000

Contribution margin $160,000

Fixed operating costs $72,000

what is the Margin of safety in dollars?

May I have the easier formulas used?

For example,

Sales - Variable- Fixed costs for finding the breakeven point?

I do not understand the shortcut formulas

So as simple as you can get it please

Thank you very much!