The sales and cost data for two companies in the transportation industry are as follows:

	X Company						Y Company
	Amount				Percent		Amount				Percent
Sales	$	148,000			100.00		$	148,000			100.00
Variable costs		88,800			60.00			44,400			30.00
Contribution margin		59,200			40.00			103,600			70.00
Fixed costs		34,150						70,200
Operating income (B)	$	25,050					$	33,400

Y Company's margin of safety (MOS) in sales dollars (rounded) is: