Problem $11-29$A $($Algo$)$ Margin of safety and operating leverage LO $11-4,11-6$

Campbell Company is considering the addition of a new product to its cosmetics line. The company has three distinctly different options: a skin cream, a bath oil, or a hair coloring gel. Relevant information and budgeted annual income statements for each of the products follow:

$\backslash$table$[[,$Relevant Information$],[$Budgeted sales in units $($a$),$Skin Cream,Bath Oil,Color Gel$],[$Expected sales price $($b$),108,000,188,000,68,000],[$Variable costs per unit $($c$),$$$7,$$$5,$$$11$