The budgeted income statement presented below is for Griffith Corporation for the coming fiscal year. If Griffith 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)		$1,320,000
Costs:
Direct materials	$612,700
Direct labor	241,100
Fixed factory overhead	105,500
Variable factory overhead	151,100
Fixed marketing costs	111,100
Variable marketing costs	51,100	1,272,600
Pretax income		$47,400