A company can increase its margin of safety by which of the following independent actions?
(a) Increasing sales and production
(b) Raising the selling price per unit
(c) Raising the variable cost per unit
(d) Lowering fixed costs
A . (a) and (b) only
B . (a), (b) and (c) only
C . (a), (b) and (d) only
D . (a), (c) and (d) only
Answer: C