The budgeted income statement presented below is for Burkett Corporation for the coming fiscal year. If Burkett Corporation is able to achieve the budgeted level of sales, its margin of safety in dollars would be (Do not round intermediate calculations.): Sales (61,000 units) $ 1,281,000 Costs: Direct materials $ 581,200 Direct labor 241,200 Fixed factory overhead 106,000 Variable factory overhead 151,200 Fixed marketing costs 111,200 Variable marketing costs 51,200 1,242,000 Pretax income $ 39,000