The following monthly data are available for the Eager Company and its only product:

Unit Sales Price	$130
Unit Variable Expenses	$ 65
Total Fixed Expenses	$900,000
Actual Sales for the Month of May	20,000 units

What was the margin of safety for the company for May?

	$2,600,000
	$800,000
	$1,300,000
	$1,800,000