What is the margin of safety in $?

a. $ 44'182

b. None of the above

c. $ 39'273

d. $ 98'182

Brasserie Balzac, Income Statement in $ - Contribution margin layout Year Y in % Sales revenue ($) 1'560'000 100.0% Variable cost of sales 624'000 40.0% Variable operating expenses 78'000 5.0% Total variable costs 702'000 45.0% Contribution margin 858'000 55.0% Fixed costs: Salaries 600'000 Marketing 24'000 Rent 100'000 Maintenance 28'000 Other expenses 52'000 Total fixed costs 804'000 Total costs 1'506'000 Operating profit 54'000 3.5% 13'000 Total Covers Sold Cover Price Average cost per cover $ 120 $ 48