The difference between the budgeted sales revenue and the break-even sales revenue is the

A) unit contribution margin.
B) contribution margin percentage.
C) safety margin.
D) operating leverage.

Budgeted Sales Revenue

Projected income from sales activities over a specific period, as estimated during budgeting.

Break-Even Sales Revenue

The amount of revenue needed to cover all fixed and variable costs of a business.

Safety Margin

The difference between the actual performance or capacity of a system and its expected or required performance, serving as a buffer for uncertainty.