A company manufactures a single product. Cost and selling price data for the product are as follows:

Budgeted sales

$200$ units

Selling price

Variable cost

$$260\mathrm{.}00$ per unit

Fixed costs

$$240\mathrm{.}00$ per unit

$$18000$ per month

What is the margin of safety, expressed as a percentage of budgeted sales $($per month$)?$

$\backslash$table$[[$A$,[,20\%$