During the current year, Mute Corporation expected to sell 22,300 telephone switches. Fixed costs for the year were expected to be $12,141,500, the unit sales price was budgeted at $3,150, and unit variable costs were budgeted at $1,320.

Mute's margin of safety (MOS) in sales dollars is: (Do not round intermediate calculations.)

Multiple Choice

• $71,202,697.

• $82,142,697.

• $52,345,567.

• $49,345,697.

• $61,525,697.