Answer:
$235,000
Explanation:
The computation fo the safety margin is shown below:
As we know that
Margin of safety = Expected sales - break even sales
where,
Expected sales is
= 29,000 units × $50
= $1,450,000
And, the break even sales is
= Fixed cost ÷ contribution margin per unit
= $486,000 ÷ ($50 - $50 × 0.60)
= $486,000 ÷ $20
= 24,300 units
And, the selling price is $50
So the break even sales is
= 24,300 units × $50
= $1,215,000
So, the safety margin is
= $1,450,000 - $1,215,000
= $235,000