A hair salon, provides cuts, perms, and hairstyling services. Annual fixed costs are $225,000, and variable costs are 32 percent of sales revenue. Sales revenue totaled $450,000.

Calculate the sales dollar volume required for an annual pretax profit of $200,000.

(Round all calculations to the nearest dollar (no decimal places). Do not include the $ sign in your answer.)

Calculate the margin of safety in sales dollars.

(Hint: Begin by calculating the break-even point in dollars.)

(Round all calculations to the nearest dollar (no decimal places). Do not include the $ sign in your answer.)