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 (63,000 units)                                               $ 1,449,000 Costs:              

Direct materials                                                        $ 713,800          

Direct labor                                                                  241,800          

Fixed factory overhead                                           109,000          

Variable factory overhead                                     151,800        

Fixed marketing costs                                              111,800        

Variable marketing costs                                        51,800       1,380,000    

Pretax income                                                              $ 69,000       rev: 07_13_2018_QC_CS-131102

• $345,000.
• $151,800.
• $303,600.
• $259,000.
• $276,000.