Becker Sofa Company Expected to Sell 12,000 Leather Sofas

Becker Sofa Company expected to sell 12,000 leather sofas.Fixed costs were $8,400,000;unit sales price was $4,600;and unit variable costs were $2,200.Becker Sofa Company's margin of safety in sales dollars is calculated to be:

A) $36,200,000.
B) $42,600,000.
C) $33,300,000.
D) $46,700,000.
E) $39,100,000.