Cross Creek Company Sells Concrete Culverts

Multiple Choice

Cross Creek Company sells concrete culverts.Currently, the company's sales revenue is $900,000, variable costs total $450,000, and fixed costs total $300,000.If Cross Creek's controller has calculated the company's breakeven point to be $597,000, what is the company's margin of safety?

A) $15,000
B) $153,000
C) $303,000
D) $447,000