Flannigan Company Manufactures and Sells a Single Product That Sells

Flannigan Company manufactures and sells a single product that sells for $450 per unit; variable costs are $270. Annual fixed costs are $800,000. Current sales volume is $4,200,000. Compute the current margin of safety in dollars for Flannigan Company.

A) $1,560,000.
B) $2,000,000.
C) $2,200,000.
D) $2,895,652.
E) $2,460,000.