COTB MC Qu$.2-51($Static$)$ Assume the following information:

Assume the following information:

Amount Per Unit

Sales $ $300,000$ $ $40$

Variable expenses $120,00016$

Contribution margin $180,000$ $ $24$

Fixed expenses $60,000$

Net operating income $ $120,000$

The margin of safety is:

Multiple Choice

$$200,000.$

$$180,000.$

$$60,000.$

$$80,000.$