Donald's Tables Co. makes a standard coffee table. Donald's has determined the sales and cost values for the month of March that are given below. Find the margin of safety in dollars.

Selling Price of a coffee table: $9.30 Variable cost per coffee table: $1.80 Sales Commission (as a percentage of revenues) to be paid by Donald's to its sales people: 0% Fixed cost: $24,000 Tax rate (as a percentage of operating income): 25% Net Income: $11,250