Aso Rock Foods Plc has a selling price of ₦800 per unit, variable cost of ₦560 per unit, and fixed costs of ₦3,600,000. The company currently sells 20,000 units. What is the margin of safety expressed as a percentage of current sales?

Contribution per unit = ₦800 − ₦560 = ₦240. Breakeven units = ₦3,600,000 ÷ ₦240 = 15,000 units. Margin of safety = (20,000 − 15,000) ÷ 20,000 × 100 = 25%. Distractor A uses incorrect breakeven figures, C confuses margin of safety with the P/V ratio, and D is the inverse complement.