The Following Pertains to Upton Co Upton's Margin of Safety Is: (CPA Adapted)
A) $300,000

The following pertains to Upton Co. for the year ending December 31, 2019:
$\begin{array}{llr} \text {Budgeted Sales } &\$1,000,000\\ \text { Break-even Sales } &700,000\\ \text { Budgeted Contribution Margin } &600,000\\ \text { Cash flow Break-even } &200,000\\\end{array}$

Upton's margin of safety is: (CPA adapted)

A) $300,000.
B) $400,000.
C) $500,000.
D) $800,000.