Eastwick produces and sells three products. Last month's results are as follows:

P$1$ P$2$ P$3$

Revenues $ $300,000$ $ $400,000$ $ $400,000$

Variable costs $60,000250,000141,000$

Fixed costs total $$400,000.$ What is Eastwick's margin of safety? $($Assume the current product mix.$)$ $$422,034.$

$$60,000.$

$$851,000.$

$$124,390.$