Margin of safety in% .Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Margin of safety in% .This topic has 1 reply, 2 voices, and was last updated 8 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts March 3, 2016 at 9:09 pm #303314 atiqMemberTopics: 1Replies: 0☆Variable cost per unit- $12 C/S ratio- 40% Fixed cost – $80,000 Budgeting sales production – 12,000 unitscan you help me with the math working ?Thanks. March 4, 2016 at 7:17 am #303364 John MoffatKeymasterTopics: 57Replies: 54425☆☆☆☆☆The selling price is 12 / (1 – 0.4) = $20 per unit.The breakeven sales revenue = 80,000/0.4 = $200,000. The breakeven sales units = 200,000 / 20 = 10,000The margin of safety = (12,000 – 10,000) / 12,000 = 16.67%Our free lectures on CVP analysis will help you.(Our free lectures are a complete course for Paper F5 and cover everything you need to be able to pass the exam well)AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In