Honeysuckle Manufacturing has the following data:

Selling Price $ 80

Variable manufacturing cost $ 39

Fixed manufacturing costs $ 330,000 per month

Variable selling & administrative costs $ 9

Fixed selling & administrative costs $ 134,000 per month

If Honeysuckle has actual monthly sales of $1,640,000 and desires an operating profit of $64,000 per month, what is the margin of safety in sales dollars?

a.$320,000.

b.$480,000.

c.$64,000.

d.$1,176,000.