Flannigan Company manufactures and sells a single product that sells for $660 per unit; variable costs are $396. Annual fixed costs are $880,000. Current sales volume is $4,300,000. Compute the current margin of safety in dollars for Flannigan Company.

Multiple Choice

$2,904,000.

$3,256,104.

$2,100,000.

$1,672,000.

$2,200,000.