ABC Company produces and sells four products. Information about these products for 2019, the most recent year, appears below:

Product A Product B Product C Product D selling price per unit 19.00 17.00 15.00 12.00 variable costs per unit 5.00 13.00 5.00 6.00 number of units sold 37,000 32,000 14,000 29,000

ABC Company had total fixed costs of $648,000 in 2019.

Calculate the margin of safety reported by ABC Company for 2019