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

	P1			P2			P3
Revenues	$	120,000		$	220,000		$	220,000
Variable costs		42,000			142,000			124,000

Fixed costs total $220,000. What is Eastwick's margin of safety? (Assume the current product mix.)

$71,111.

$42,000.

$528,000.

$160,000.

Please show all work.