ABC Company sells a single product for $80 per unit. ABC Company had the following information for the past six months: Month Total Costs Incurred Units Sold June $27,963 416 July $27,414 388 August $27,903 407 September $27,204 369 October $27,733 401 November $28,084 424 ABC Company expects to sell 411 units during December. Using the high-low method, calculate ABC Company's expected margin of safety for December.