During the current year, Mute Corporation expected to sell 24,000 telephone switches. Fixed costs for the year were expected to be $12,144,000, the unit sales price was budgeted at $3,200, and unit variable costs were budgeted at $1,440. Mute's margin of safety (MOS) in sales dollars is: a. $87,517,000 b. $76,577,000 ws c. $54,720,000 d. $66,900,000 e. $82,044,000