In the current year, Becker Sofa Company expected to sell 12,000 leather sofas. Fixed costs for the year were expected to be $8,400,000; unit sales price was budgeted at $4,600; and unit variable costs were expected to be $2,200. Becker Sofa Company's margin of safety (MOS) in sales dollars is:

Multiple Choice

• $42,600,000.

• $46,700,000.

• $36,200,000.

• $39,100,000.

• $33,300,000.