High Fidelity Audio Inc. reported sales of $8,000,000 for the month and incurred variable expenses totaling $5,600,000 and fixed expenses totaling $1,440,000. The company has no beginning or ending inventories. A total of 80,000 units were produced and sold last month. What is the company's margin of safety in dollars? A) $480,000 B) $2,400,000 C) $3,200,000 D) $3,520,000