The budgeted income statement presented below is for Burkett Corporation for the coming fiscal year. If Burkett Corporation is able to achieve the budgeted level of sales, its margin of safety in dollars would be(Do not round intermediate calculations.):

Sales (62,000 units) $1,302,000

Costs:

Direct materials $597,700

Direct labor 241,300

Fixed factory overhead 106,500

Variable factory overhead 151,300

Fixed marketing costs 111,300

Variable marketing costs 51,300 1,259,400

Pretax income $42,600