During the current year, Mute Corporation expected to sell 24,300 telephone switches. Fixed costs for the year were expected to be $12,145,500, the unit sales price was budgeted at $3,350, and unit variable costs were budgeted at $1,560.

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

Multiple Choice

• $80,531,595.

• $91,471,595.

• $61,674,465.

• $58,674,595.

• $70,854,595.