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

	P1			P2			P3
Revenues	$	270,000		$	370,000		$	370,000
Variable costs		57,000			220,000			137,100

Fixed costs total $370,000. What is Eastwick's margin of safety? (Assume the current product mix.)

$382,881.

$57,000.

$784,100.

$107,561.