Let:BES = break-even sales, R = revenue per unit, F = fixed costs, V = variable cost per unit, CMR = contribution ratio, CM = contribution margin per unit, S x R = sales dollars, S = sales in units then (S x R) – (F / CMR) is the____?

A. break-even point in units
B. break-even point in dollars
C. margin of safety
D. sales mix composite
View Answer

C. margin of safety

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