As part of a multi-part cost-volume profit analysis problem, this item draws upon a set of data. For the forthcoming year, Horngran Manufacturing estimates sales of $80,000. The firm has a per unit sales price of $20. Variable costs for the firm are $14 per unit. The total fixed costs for the firm equal $12,000. What is the margin of safety expressed in dollars?

Group of answer choices

$20,000

$6

$40,000

$32,000

$68,000