In the current year, Comfy Couch Company expected to sell $12,800$ leather sofas. Fixed costs for the year were expected to be $$8,404,000$; unit sales price was budgeted at $$5,000$; and unit variable costs were expected to be $$2,600.$

Comfy Couch Company's margin of safety $($MOS$)$ in sales dollars is: $($Do not round intermediate calculations.$)$

Multiple Choice

$$43,591,667.$

$$54,091,667.$

$$46,491,667.$

$$40,691,667.$

$$49,991,667.$