Final answer:
The company's budgeted margin of safety is the difference between budgeted sales and break-even sales, amounting to $49,800.
Step-by-step explanation:
The company's budgeted margin of safety in dollars represents the difference between the actual or budgeted sales and the break-even sales. It measures how much sales can drop before the company reaches its break-even point and is calculated as:
Budgeted Margin of Safety = Budgeted Sales - Break Even Sales
In this case:
Budgeted Margin of Safety = $982,000 - $932,200 = $49,800
Therefore, the budgeted margin of safety for the company is $49,800.