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

	X Company						Y Company
	Amount				Percent		Amount				Percent
Sales	$	134,000			100.00		$	134,000			100.00
Variable costs		80,400			60.00			40,200			30.00
Contribution margin		53,600			40.00			93,800			70.00
Fixed costs		36,350						72,400
Operating income (B)	$	17,250					$	21,400

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

Multiple Choice

• $41,771.

• $63,428.

• $22,659.

• $43,428.

• $30,571.