534. If budgeted sales in unit is 50 and breakeven sales in unit is 12, then margin of safety in units will be September 23, 2025 by Admin A. 62 B. 38 C. 48 D. 58 ✅ The correct answer is option B. Margin of safety = Budgeted sales – Breakeven sales = 50 – 12 = 38 units.
