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

Sales (52,000 units) $ 988,000 Costs: Direct materials $ 251,000 Direct labor 240,200 Fixed factory overhead 101,000 Variable factory overhead 150,200 Fixed marketing costs 110,200 Variable marketing costs 50,200 902,800 Pretax income $ 85,200