Derek's Drum Depot $($DDD$)$ wants to add a new line of drumsticks to its product line. The following data apply to the new drumsticks line.

$\backslash$table$[[$Budgeted$,44,000,$sets per year$],[$sales$,$$$19,$per set$],[$Sales price,$$17,$per set$],[$Variable$,$$$38,000,$per year$],[$costs$,$$$2,]]$

The margin of safety for DDD is

$q,$

$57,000$ sets

$2,316$ sets

$57\%$

$45\%$