Break-Even and Margin of Safety Relationships At a recent staff meeting, the management of Boost Technologies Inc. was considering discontinuing the Rocket Man line of electronic games from the product line. The chief financial analyst reported the following current monthly data for the Rocket Man: Units of sales 420,000 Break-even units 472,500 Margin of safety in units 29,400 If 420,000 units are sold and sales at the break-even point are 472,500 units, there is a ________ margin of safety.