Break-Even
From Wikireedia
Contribution per unit / Fixed Costs = number of units to be sold e.g Contribution is $6.6. FC = 429,000 so make 66,000 units to break even
Margin of Safety is the difference between what you expect to sell and the Break Even Point
Break-Even is 66,000. Yiu expect the sell 80,000 therefore 14,000/80,000 = 17.5% margin of safety
