A company's contribution format income statement for last month is given below: $1,134,000 Sales (42,000 units X $27 per unit) Variable expenses Contribution margin Fixed expenses Net operating income 793,800 340,200 272,160 68,040 $ The company considers renovating its operations by purchasing a new machine that would reduce variable expenses by $8.10 per unit. However, fixed expenses would increase to a total of $612,360 each month. Using the new machine would not cause a change in monthly sales quantity or price per unit. What would the company's margin of safety in dollars be if it purchases and uses the new machine