Which of the following statements about margin of safety is false? O a. Margin of safety measures the difference between budgeted revenues and breakeven revenues. O b. If the variable cost per unit decreases but the number of units sold, unit selling price and total fixed cost are all constant, the margin of safety increases. O c. none of the given answers is false. O d. If only the fixed costs decrease but the number of units sold and unit selling price and unit variable cost are all constant, the margin of safety decreases. e. If only the fixed costs increase but the number of units sold and unit selling price and unit variable cost are all constant, the margin of safety decreases