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 (61,000 units) $1,281,000 Costs:

Direct materials$581,200

Direct labor 241,200 Fixed factory overhead106,000

Variable factory overhead151,200

Fixed marketing costs111,200

Variable marketing costs51,200 1,242,000

Pretax income $39,000

$151,200. $195,000. $264,000. $248,400. $256,000.