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 (58,000 units) $986,000

Costs: Direct materials $149,200

Direct labor 240,800

Fixed factory overhead 104,000

Variable factory overhead 150,800

Fixed marketing costs 110,800

Variable marketing costs 50,800 806,400

Pretax income $179,600.