During the current year, Mute Corporation expected to sell 22,400 telephone switches. Fixed costs for the year were expected to be $12,142,000, the unit sales price was budgeted at $3,200, and unit variable costs were budgeted at $1,360.

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

Multiple Choice:

• $72,420,478.

• $83,360,478.

• $53,563,348.

• $50,563,478.

• $62,743,478.