In computing the UBC recycling rate, which is derived by dividing the number of cans recycled by the number of cans sold (i.e., those available for recycling), the Aluminum Association includes domestic and imported scrap cans in the numerator, but only domestically-produced (and sold) new cans in the denominator.
Margin of safety (financial) Margin of safety (safety margin) is the difference between the intrinsic value of a stock and its market price. Another definition: In Break even analysis (accounting), margin of safety is how much output or sales level can fall before a business reaches its breakeven point. 1 History.
21,816 units The margin of safety as a percentage of sales is Solution: Margin of safety in dollars: Current sales = $200 per unit Ã 30,300 = $6,060,000 Break even sales = $200 per unit Ã 21,816 = $4,363,200 Margin of safety in dollars = Sales - Break-even sales = $6,060,000 - $4,363,200 = $1,696,800 Margin of safety as a percentage of sales = Margin of safety in dollars Ã· Current sales = $1,696,800 Ã· $6,060,000 = 28% (rounded) 43.