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 (63,000 units) $ 1,449,000

Costs:

Direct materials $ 713,800

Direct labor 241,800

Fixed factory overhead 109,000

Variable factory overhead 151,800

Fixed marketing costs 111,800

Variable marketing costs 51,800 1,380,000

Pretax income $ 69,000 rev: 07_13_2018_QC_CS-131102

• $345,000.
• $151,800.
• $303,600.
• $259,000.
• $276,000.