A company manufactures a single product for which cost and selling price data are as follows:Selling price per unit - Rs 12Variable cost per unit - Rs 8Fixed cost for a period - Rs 98,000Budgeted sales for a period - 30,000 unitsThe margin of safety, expressed as a percentage of budgeted sales,is:

A company manufactures a single product for which cost and selling pri

1.	A company manufactures a single product for which cost and selling price data are as follows:Selling price per unit - Rs 12Variable cost per unit - Rs 8Fixed cost for a period - Rs 98,000Budgeted sales for a period - 30,000 unitsThe margin of safety, expressed as a percentage of budgeted sales,is:
A.	0%
B.	5%
C.	3%
D.	25%
Answer» B. 5%