Globus Autos sells a single product. 8200 units were sold resulting in $83,000 of sales revenue, $24,000 of variable costs, and $12,000 of fixed costs. If variable costs decrease by $1.20 per unit, the new margin of safety is ________. (Round intermediate calculations to the nearest cent.)

$83,000

$71,000

$68,542

$24,000