If the sales quantity is 7000 units and the breakeven quantity is 1500 units, then the margin of safety would be __________?

Correct answer: B. 5500 units

  • A. 4500 units
  • B. 5500 units
  • C. 8500 units
  • D. 9500 units

Explanation

Margin of safety in units equals actual or expected sales units minus breakeven units: 7,000 − 1,500 = 5,500 units. It measures how far sales can fall before the business reaches break-even.

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About Cost Accounting

Cost accounting measures and analyses the cost of producing goods or providing services for planning, control and pricing decisions. It covers direct and indirect costs, fixed and variable costs, job and process costing, break-even analysis, marginal costing, overhead allocation, and the difference between product cost and period cost.

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