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 (60,000 units)		$1,500,000
Costs:
Direct materials	$761,500
Direct labor	241,500
Fixed factory overhead	107,500
Variable factory overhead	151,500
Fixed marketing costs	111,500
Variable marketing costs	51,500	1,425,000
Pretax income		$75,000

A. $382,653.

B. $308,700.

C. $279,300.

D. $262,755.

E. $151,500.