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 (62,000 units)		$1,550,000
Costs:
Direct materials	$788,700
Direct labor	241,700
Fixed factory overhead	108,500
Variable factory overhead	151,700
Fixed marketing costs	111,700
Variable marketing costs	51,700	1,454,000
Pretax income		$96,000

$253,431.

$335,784.

$296,616.

$470,588.

$151,700.