During the current year, OutlyTech Corp. 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. OutlyTech's margin of safety (MOS) in sales dollars is:

Multiple Choice

• $54,720,000.

• $87,517,000.

• $66,900,000.

• $82,044,000.

• $76,577,000.