The budgeted income statement presented below is for Burkett Corporation for the coming fiscal year. If Burkett Corporation achieves the budgeted level of sales, what will be its margin of safety in dollars? $($Do not round intermediate calculations.$)$:

$\backslash$table$[[$Sales $(63,000$ units$),,],[$Costs:$,$$$664,600,],[$Direct materials,$241,400,],[$Direct labor,$107,000,],[$Fixed factory overhead,$151,400,],[$Variable factory overhead,$111,400,],[$Fixed marketing costs,$51,400,1,327,200$