Hedman Corporation has provided the following contribution format income statement.All questions concern situations that are within the relevant range. 
The margin of safety percentage is closest to:
Definitions:
Commission Charges
Fees charged by brokers or agents for their service in facilitating a transaction, often a percentage of the sale value.
Total Cost
The complete amount of money spent on producing or acquiring a product or service, including all variable and fixed expenses.
Par Value
The face value of a bond or stock as stated by the issuing company.
Dividend Per Share
The amount of dividend that a company pays out for each share of its stock over a designated period.
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