A company's margin of safety in sales dollars is $80,000. What does this mean?

A.

The company's sales are $80,000 above the operating leverage.

B.

The company's profit is $80,000 above the last period's profit.

C.

The company's sales are $80,000 above the break-even point sales.

D.

The company's profit is $80,000 above the target profit.