Honeysuckle Manufacturing has the following data:

Selling Price	$	60
Variable manufacturing cost	$	34
Fixed manufacturing costs	$	230,000	per month
Variable selling & administrative costs	$	8
Fixed selling & administrative costs	$	115,000	per month

If Honeysuckle has actual monthly sales of $1,540,000 and desires an operating profit of $54,000 per month, what is the margin of safety in sales dollars?

$210,000.

$390,000.

$54,000.

$1,195,000.