28/The margin of safety is: a. the difference between sales and contribution margin. b. the same as breakeven point. c. the amount sales can drop before reaching breakeven point. . how far sales must increase to earn a profit. 29. Echo Ltd sells its single product for $14 per unit, and its variable cost per unit is Total fixed costs are $800. Its CVP graph is as follows: 4500 T 4000 3500 3000 2500 2000 1500 1000 500 Area C Poirt A Point B Area D Actual volune 0 50 100 150 200 250 300 350 Point B is best described as: a. fixed cost. b. margin of safety c. estimated profit at actual volume. d. breakeven point