During the current year, OutlyTech Corp. expected to sell 24,400 telephone switches. Fixed costs for the year were expected to be $12,212,100, the unit sales price was budgeted at $3,280, and unit variable costs were budgeted at $1,474. OutlyTech's margin of safety (MOS) in sales dollars is: $60,745,409 $72,315,963 $69,423,325 $57,852,771 $63,638,048