Robert Wilson Company
Below Is an Income Statement for Robert $\$ 400,000$

Multiple Choice

Robert Wilson Company
Below is an income statement for Robert Wilson Company:
Sales                                                                         $\$ 400,000$
Variable costs                                                          $\underline{(200,000) }$
Contribution margin                                                  $200,000
Fixed costs                                                            $\underline{(125,000) }$
Profit before taxes                                                  $\underline{\$75,000}$

Refer to Robert Wilson Company.What was the company's margin of safety?

A) $ 37,500
B) $ 75,000
C) $125,000
D) $150,000