28). Most Ingenious Games and Toys Made by the Talent, Inc has actual sales (SP) of $400,000 and a break-even point (BEP $$ Sales) of $280,000. How much is its margin of safety ratio (MS % )? (Hint: compute Margin of Safety in $$, then compute MS % )

A) 30%

B) 70%

C) 143%

D) 43%