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 31,2016:
$$\begin{array} { | l | r | } \hline \text { Budgeted Sales } & \$ 1,000,000 \\\hline \text { Break-even Sales } & 700,000 \\\hline \text { Budgeted Contribution Margin } & 600,000 \\\hline \text { Cashflow Break-even } & 200,000 \\\hline\end{array}$$ Upton's margin of safety is: (CPA adapted)

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