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

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The difference between budgeted sales revenue and break-even sales revenue is known as the safety margin, which represents the amount by which sales can decline before the company begins to incur losses. The unit contribution margin (A) is the amount by which an individual unit of a product contributes to covering the fixed costs of the business, while the contribution margin percentage (B) is the percentage of sales revenue that goes towards covering the fixed costs after accounting for variable expenses. Operating leverage (D) refers to the degree to which a company's operating income changes in response to changes in sales volume.

The Difference Between the Budgeted Sales Revenue and the Break-Even